General Tax Authority amended withholding tax forms to require contract notification references for all agreements with non-residents.
Qatar’s General Tax Authority has announced amendments to the withholding tax forms, introducing a new field requiring the reference number of the contract notification issued through the “Tax” system. This addition comes alongside the existing requirement to provide the reference number of the contract associated with the payment subject to withholding tax.
The Authority confirmed that the notification requirement applies to all contracts, purchase orders, or invoices concluded with non-residents. These must be submitted within 30 days from the date of signing the contract or agreement, or from the commencement date of the contract or agreement, whichever occurs first, in accordance with Article (13) of the Income Tax Law and Article (37) of its Executive Regulations.
As part of the update, the Authority emphasised the need to include the notification reference number for the relevant contract, purchase order, or invoice in the withholding tax report. The details must clearly identify the contract, purchase order, or invoice linked to the payment subject to withholding tax.
Qatar’s General Tax Authority called on all relevant entities to comply with the updated requirements to ensure accuracy and strengthen tax compliance under applicable legislation. The Authority reaffirmed its commitment to enhancing and updating its procedures to improve the efficiency of tax administration and facilitate services for taxpayers, urging all concerned parties to align their internal processes with the amendments for smooth and effective implementation.
This announcement was made on 26 November 2025.
