Article 11 Bis, added by Law 11/2022, introduces substance requirements for entities in Qatar. Specified entities must report on minimum indicators of their core activities. An entity is deemed not to conduct core activities if it fails to submit this report, fails to meet minimum substance indicators, or lacks documentary evidence. In such cases, the General Tax Authority may refuse to issue a tax residence certificate. This provision aligns Qatar with international standards to prevent the use of shell companies for tax avoidance and ensures that tax benefits are reserved for entities with genuine local operations.