Important informations

What is meant by tax?

The taxpayer is every natural or legal person subject to tax under the provisions of tax laws.
Example: companies, individual institutions, liberal professions such as doctors (clinics), accountants ‘offices, lawyers’ offices, and others.

What are the obligations of the taxpayer?

Every taxpayer who carries out an activity in the land of Qatar and earns taxable income through it is obligated to:
1- Registration with Authority on the electronic tax portal
2- Notify the Authority of any change that may affect his tax obligations.
3- Submit a request to the Authority to obtain a tax number of its own, issued through registration on the online tax portal.
The regulations shall specify the conditions, controls, dates, and procedures required for this.

What is meant by the taxpayer representative?

The representative of the taxpayer is the person responsible for maintaining accounts and auditing taxes.

Should a representative be appointed for the taxpayer?

There are some instances for appointing a representative for the taxpayer, as follows:

  1. If the company is foreign or has a foreign partner, he is obligated to appoint a taxpayer representative.
  2. If the company is 100% Qatari and the project capital is more than 2 million riyals, and its revenue is more than 10 million riyals, he must appoint an authorized representative.
  3. If the company is 100% Qatari, its capital is less than 2 million riyals, and its revenue is less than 10 million riyals, he must not appoint a representative for the taxpayer.

Do you impose a tax on the income of individuals?

There is no tax imposed on the individual payroll income, meaning employees are paid their wages and salaries without withholding any taxes.

What is the tax period?

The tax period, according to the law, is from 1-1 to 12-31.
The taxpayer has the right to request a tax period other than the tax year if documents are submitted supporting that after obtaining approval from the General Tax Authority for these documents within 60 days of submitting the application.

What is a tax residency certificate?

It is a certificate issued by the General Tax Authority to individuals and companies residing in the State of Qatar to avoid double payment of taxes related to income and capital between the State of Qatar and the other Contracting State.
Thanks to the tax residency certificate, individuals and companies residing in the State of Qatar may be able to recover their money if the tax has already been paid to the foreign tax authority.

What are tax returns?

All companies must submit the tax declaration during the grace period, which is four months after the end of the tax year, taking into account the following points:

  • The taxpayer, for whom an approval for a tax exemption has been issued, is obligated to submit a declaration to the Authority on the form prepared for this purpose indicating the taxable income and the amount of tax owed on him.
  • The taxpayer may, upon the approval of the Authority, submit an amended return to correct the errors included in the declaration related to a previous tax year or to add the omissions that occurred in it after submitting an application and obtaining the approval of the Authority.

The mandate shall specify the conditions, controls, dates, and procedures required for this.

Can the taxpayer / representative of the taxpayer submit an objection to the tax assessment and financial penalties decision with the General Tax Authority?

The taxpayer and the taxpayer representative can submit an objection to the tax assessment within thirty days from the notification date.
The objection can be submitted either:

  • Electronically
  • Manually

The objection shall be submitted to the Authority, and upon its submission, the tax assessment decision shall be suspended.
Suppose the taxpayer does not submit an objection during the period stipulated in this article’s first paragraph. In that case, the tax assessment decision becomes final, and the tax is due and payable.
The Authority shall consider the objection and notify the taxpayer or the responsible person of its decision thereon, by any means that benefit knowledge, within sixty days from the date of submitting the objection.
The passage of sixty days without a response to the objection is considered an implicit rejection of it. The taxpayer has the right to go to the grievance committee if the objection’s outcome is not accepted.
And if the taxpayer agrees with the Authority’s decision to decide on the objection submitted by him, the tax is finally assessed, based on that.

Can the taxpayer recover the amounts of tax and financial penalties collected from him without right?

The taxpayer may recover the amounts of tax and financial penalties collected from him without any right or the existence of additional amounts in the taxpayer’s account with the Authority, upon a request submitted to the General Tax Authority.

The Authority notifies the taxpayer of its decision regarding the recovery request within sixty days from its submission date.
The taxpayer may appeal before the Tax Grievance Committee if the Authority rejects the refund request. If the taxpayer is not notified of its decision within the period mentioned above of 60 days, the refusal shall be considered automatic.

What is meant by sales?

It is a change in the partners’ shares or the exit of one of the partners from the company and the sale of his share in full or part thereof to another person.