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Qatar Issues Circular on Tax Return Filing Requirements

21 March 2019

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Approved Changes

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Qatar

Qatar's General Tax Authority (GTA) has issued Circular 1/2019 of 4 March 2019, which provides guidance on the filing of tax returns in accordance with Qatar's new Income Tax Law (Law 24 of 2018) ({News-2019-01-24/A/6-previous coverage}). The Circular provides that the following documentation must be included with the return or it will not be accepted by the GTA: A valid tax card; The valid commercial registration of the entity; The valid trade license of the entity; The Article of Association (for LLCs); Proof of tax payment; and Confirmation of registration on the electronic Tax Administration System (TAS) Note - Law...