M /s. Taxpayers and Auditors' Offices
Doha, Qatar
Pursuant to the provisions of Article 11 of the Income Tax Law promulgated by Law No. 24 of 2018 that binds the taxpayer, even if he is a beneficiary of a tax exemption, to submit a return to GTA using the form prepared for the purpose indicating the taxable income and the amount of payable tax, as well as Articles 34, 33, 32, 31, 30, 29 of the Executive Regulations of the Income Tax Law issued under Council of Ministers Decision No. 39 of 2019, which specified the conditions, controls, dates and procedures necessary therefor,
with reference to the Minister of Economy and Finance Circular No. 4 of 2011, regarding the submission of tax returns and financial statements for companies and establishments owned by citizens of the State of Qatar and the GCC countries exempt from income tax, and to the circular of the GTA President No. 14 of 2019, regarding some transitional provisions for the application of the Income Tax Law, following the circular of the GTA President No. 2 of 2021 regarding the extension of the period for submitting the tax return for the tax year 2020, in an effort to assist the taxpayers relevant to this circular, and for the purpose of simplifying procedures and achieving flexibility in the application of the provisions of the said Articles, it has been decided to take the following measures: