The tax authority updated withholding tax forms to require a contract notification reference number and reaffirmed that all non-resident contracts must be notified within 30 days of signing or commencement.
Qatar’s General Tax Authority (GTA) announced an amendment to the withholding tax forms on 26 November 2025, adding a field for the contract notification reference number issued through the “Tax” system, in addition to the contract reference number for the payment subject to withholding tax.
The GTA confirmed that the notification requirement applies to all contracts, purchase orders, or invoices concluded with non-residents, to 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 comes first, in accordance with Article (13) of the Income Tax Law and Article (37) of its Executive Regulations.
Accordingly, the authority emphasises the necessity of including the notification reference number for the contract, purchase order, or invoice in the withholding tax report, clearly specifying the contract, purchase order, or invoice to which the payment is subject to withholding tax.
The authority calls on all relevant entities to comply with these updated requirements to ensure accuracy and enhance tax compliance in accordance with applicable legislation. It also reaffirms its commitment to developing and updating its procedures to improve the efficiency of tax administration and facilitate taxpayer services, and urges all concerned parties to align their internal procedures with these amendments to ensure smooth and effective implementation.
