On 17 June 2021, the General Tax Authority (GTA) of Qatar published Decision No. 8 of 2021 extending the deadline for submission of the Master file and Local file from 30 June 2021 to 30 September 2021 for the 2020 fiscal year.

Furthermore, resident entities and PEs in Qatar are required to submit a Master file and Local file where they undertake cross-border related party transactions and have a total turnover or total assets of more than QAR 50 million in the financial year.