On 4 March 2019, Qatar’s General Tax Authority (GTA) released Circular No. 1/2019 referring to Article 11 of tax law 24 of 2018 and clarifies guidance on submitting income tax returns. The circular informs that taxpayers need to submit their tax returns along with the copies of the following documents:
- Valid tax card;
- Valid commercial registration;
- Valid trade license;
- Articles of association (for limited liability companies);
- Evidence of payment of taxes; and
- Confirmation of registration on Tax Administration System (TAS).
Moreover, the circular states that the General Tax Authority (GTA) will refuse to accept tax returns if the above documents are not attached. Consequently, financial penalties will be imposed for late submission of tax returns.
