On 17 June 2019, Qatar’s Ministry of Finance published Ministerial Decision No. 16 in the official Gazette implementing new obligations of country-by-country reporting (CbCR) requirement from 2018. The decision mainly clarifies about eligible entities, required thresholds, penalties, submission deadline and also state that the CbC report is in line with OECD guidelines and must be submitted electronically.

The provision of the decision is not applicable for the local filing and notification requirements for non-parent constituent entities, which apply for fiscal years to be determined by a future decision. Furthermore, on 16 June 2019, Qatar’s General Tax Authority (GTA) has issued a notice prescribing further updates and clarifications for the Country-by-Country (CbC) reporting obligations in Qatar.