Article 23 Bis (7) establishes severe penalties for non-compliance with the global and domestic minimum tax regime, effective 2025. Delays in submitting specific returns incur 500 QAR daily fines (up to 180,000 QAR). Late payment of Top-up Tax triggers a 2% monthly penalty. Violating registration or notification rules results in a 20,000 QAR fine. However, Law 22/2024 includes a transitional period (financial years ending by June 2028) where penalties may be waived if the MNE Group demonstrates 'reasonable measures' and good faith in system establishment. Tax evasion or fraud cases are excluded from this transitional leniency.