Qatar introduces new TP documentation requirements
On 16 July 2020, the General Tax Authority (GTA) of Qatar has issued Decision No. 4 of 2020 and made public on 1 March 2021, which confirms the obligation to submit the transfer pricing (TP) disclosure form, master file, and local file applies to
See MoreQatar: Request to extend CIT return submission deadline by 28 February 2021
Generally, corporate income tax (CIT) filing deadline for year ended 31 December 2020 will be 30 April 2021. According to the Article 30 of the executive regulations of the Income Tax Law No. 24 of 2018, the General Tax Authority (GTA) may grant an
See MoreQatar introduces TP declaration with tax return
The General Tax Authority (GTA) of Qatar has confirmed that taxpayers filing their income tax returns via the tax authority’s Dhareeba tax portal must also file a transfer pricing (TP) declaration of related-party transactions along with their
See MoreQatar introduces new process for tax filing
The General Tax Authority (GTA) launched a new online tax administration system called the Dhareeba portal in October 2020 and the process for making submissions via the previous system is no longer effective. As a result, the previous process used
See MoreQatar further extends tax returns filing deadline
On 21 June 2020, the Qatar General Tax Authority (GTA) further extended the tax returns filing deadline for FY 2019 to 30 August 2020 in response to the Covid-19 pandemic. The deadline was previously extended from 30 April 2020 to 30 June
See MoreQatar declares revised rate of late payment charge and compensation
On 30 March 2020, the Qatar Financial Centre (QFC) announced that the rate of late payment charge in respect of the late payment of tax referred to in Article 143 of the QFC Tax Regulations will be set at 0% from 1 March 2020 until 31 August 2020.
See MoreQatar exempts Customs duty on specific food and medical equipment
The General Authority of Customs (GAC) of Qatar has issued a directive exempting 905 items related to food and medical equipment from customs duties for a period of 6 months due to COVID-19 pandemic, effective from 23 March
See MoreQatar extends tax return filing due date amid COVID-19 outbreak
On 12 March 2020, The General Tax Authority (GTA) of Qatar has issued Circular No.5 of March 2020 in response to the COVID-19 pandemic, providing a two-month extension of the due date for filing income tax returns from 30 April until 30 June 2020
See MoreQatar introduces directives on MAP
On 11 February 2020, Qatar's General Tax Authority (GTA) has published following six directives on the application of the mutual agreement procedure (MAP) under double taxation avoidance agreements in relation to the implementation of base erosion
See MoreQatar publishes new regulations to amend income tax law
On 11 December 2019, Qatar published Executive regulations 39/2019 in the Official Gazette, introduced new Income Tax Law No. 24 of 2018. The new regulations are generally effective from 12 December 2019. Key features of the new regulations
See MoreQatar publishes ministerial decision about CbCR in the official Gazette
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
See MoreQatar: GTA issues additional CbC reporting obligations
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. Key points of CbC reporting obligations are as follows:
See MoreDTA between Ukraine and Qatar enters into force
On 9 April 2019, the Double Taxation Agreement (DTA) between Ukraine and Qatar was entered into force and applies from 1 January 2020. The agreement contains Dividends rate 5% for at least 10% capital holding; otherwise 10%, Interest rate
See MoreQatar: GTA issues circular on new income tax law
In April 2019, Qatar's General Tax Authority (GTA) has issued Circular No. 14 of 2019 following previous Law No. 24 of 2018 (the new tax law). The circular provides guidelines to the taxpayers on certain transitional provisions for implementing the
See MoreQatar: New financial penalties for late submission of tax returns
On 4 March 2019, Qatar's General Tax Authority (GTA) issued Circular No. 1/2019 referring to Article 11 of tax law 24 of 2018 providing guidance to the taxpayers on income tax return submission process as well as the law introducing new financial
See MoreQatar: New guidance on submitting income tax returns
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
See MoreQatar legislates new Income Tax Law
On 17 January 2019, Qatar's new Income Tax Law (Law 24 of 2018) was published in the Official Gazette and replaced the previous Law 21 of 2009, and is effective from 13 December 2018. The main features of the new law are summarized in below: The
See MoreQatar signs MLI to implement tax treaty regarding BEPS measures
The OECD announced on December 4, 2018, that Qatar has signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS). Qatar is the 85th jurisdiction to join the treaty. This treaty
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