On 4 March 2019, Qatar’s General Tax Authority (GTA) issued Circular No. 1/2019 referring to Article 11 of tax law 24 of 2018 providing guidance to the taxpayers on income tax return submission process as well as the law introducing new financial penalties for late submission of tax returns and late payment of income tax and withholding tax.
According to the new law, taxpayers have to pay QR 500 per day of delay up to a maximum of QR 180,000 (QR 100 per day of delay up to a maximum of QR 36,000 in the previous tax law) for late submission of tax returns. Penalties for late payment of income tax and withholding tax will be subject to 2% (previously 1.5%) tax payable per month of delay or part thereof up to a maximum of the tax due.
