Cabinet Decision No. 39 of 2019, Article 32, mandates that taxpayers engaged in tax-exempt activities must still submit a tax return. This return must include a financial position statement and a profit or loss statement, along with comprehensive notes and schedules. If specific criteria from Article 33 are met, these accounts must be audited by a registered auditor in the state. This ensures that the Authority can monitor exempt entities to verify they continue to meet the legal requirements for their tax-exempt status under Qatari law.