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Cabinet Decision No. 39 of 2019 serves as the official executive regulations for the Qatar Income Tax Law 24 of 2018. These preliminary articles formally apply the attached provisions and repeal the previous Minister of Economy and Finance Decision No. 10 of 2011. It mandates that all relevant authorities implement these regulations from the day following their publication in the Official Gazette. The decision was ratified by the Emir, ensuring the legal transition from the 2009 regulatory framework to the current 2018 legislation standards.

Cabinet Decision No. 39 of 2019 Issuing the Executive Regulations of the Income Tax Law Promulgated Under Law No. 24 of 2018 and Its Amendments

The Cabinet,

After reviewing:

The Constitution,

Income Tax Law issued by Law No. (24) of 2018,

Amiri Decision No. (29) of 1996 regarding the decisions of the Cabinet submitted to the Emir for ratification and issuance,

Amiri Decision No. (77) of 2018 establishing the General Tax Authority,