Submission and Amendment– Income Tax Return - Single Tax Rate - Accrual Basis Method

Service Execution Time: -

Target Group: All taxpayers whose taxable income is subject to a single tax rate and calculated based on the accrual principle applicable in commercial accounting

Income Tax

Take a look at a guide

Service Execution Time: -

Tax Type: Income Tax

Service Guide: Take a look at a guide

Target Group: All taxpayers whose taxable income is subject to a single tax rate and calculated based on the accrual principle applicable in commercial accounting

Service Definition

Taxpayers registered with the General Tax Authority (GTA) are eligible to file an Income Tax Return (Single Tax Rate) utilizing the Accrual Basis Method in accordance with the international accounting standards currently in force in the State of Qatar.

Service Requirements

Approved financial statements.
Uploading all documents related to income and exemptions.
Expense details.
Consumption details table.
Any other supporting documents.

Service Steps

Log in to the Dhareeba Portal using the username and password of the registered taxpayers.

Click the Tax “Return/ Statement” menu.

From the Tax “Return/ Statement” menu, click the " Filling Obligations” panel.

Submission of a Tax Return - Accrual Basis Method

Basic Data.

The taxpayer chooses the "Accrual Basis Method" on the Basic Information page" for calculating the tax. The following details will be displayed: The capital data is automatically populated from the system based on the taxpayer's registration information. The Business activity, Tax Rate and Currency - are also retrieved from the system.

Information retrieved from the taxpayer's registration file, such as the establishment's tax system.
Select the "Accrual Basis" tax method from this screen.

Return Details.

The taxpayer submits the amount of revenue and expenses: Total Taxable Income = Revenues - Expenses - Exempt Revenues - Preferential Tax Regime + Adjustments + Non-Deductible Expenses.
The tax due is calculated with the tax rate according to the applicable tax regime.
All approved refunds/prepayments are displayed along with the amounts used for offsetting any outstanding obligations and penalties. The remaining balance, if any, will be displayed after all adjustments have been made.

Additional Information

The taxpayer has the option to attach relevant supporting documents and include additional notes if necessary.

Summary.

The summary screen features a Simplified Income Tax Return submission form.

Acknowledgment of the validity of the information.

The taxpayer selects the Job Title and then declares the accuracy of the provided information before submitting the Income Tax Return.

Acknowledgement Messages

Upon successful completion of tax return submission, the taxpayer will receive an acknowledgment message containing the application reference number. Next, a prompt will display with a "payment" button and a "close" button, allowing the taxpayer to either make payment or defer it for later.
Upon successful submission of the tax return, the taxpayer will receive a confirmation via email and SMS, along with a downloadable PDF file, which they can access and print from their account on the Dhareeba Portal.
SMS and Email confirming the successful submission of the original Income Tax Return
To access and print the notification, the taxpayer must log in to the Dhareeba Portal and select the "My Notifications" tab.

Amendment of a Tax Return - Accrual Basis Method

The steps for editing a submitted tax return on the Dhareeba Portal are the same as logging in and submitting the Tax Return - Single Tax Rate - Accrual Basis Method, with the added step of clicking the "Edit" button.
The Tax Return details will be displayed tax.
Edit the Exempted Revenue.
Edit the rejected expenses, costs and charges.
The taxpayer must navigate to the relevant section(s), make the required changes, enter the updated information, and click the "Continue" button.
Modify all required transaction details and information.
The Taxpayer may click the “WHT Adjustment” button if he wants to amend the amounts and adjustments of the Withholding Tax
Next, the taxpayer may optionally provide additional notes and attach any relevant documents.
If there is a Change in Total Tax on Summary Screen, the Taxpayer will be directed to the "Payment Details" screen, where he can make payment for the revised amount by clicking the "Pay" button.
Acknowledgment and Declaration of the validity of the information.
Notification Receipt.