Executive summaryOn 24 March 2021, Qatar’s General Tax Authority (GTA) issued Circulars No. 1 and 2 of 2021 to extend the deadline for filing tax returns for the 2020 taxable year. Detailed discussionFor taxable persons (including companies wholly owned by Qatari/or Gulf Cooperation Council (GCC) nationals where the shareholders are not all resident in Qatar), other than those engaged in the field of petroleum and petrochemical operations, the new filing and payment deadlines are as follows:For taxpayers using the standard taxable year end of 31 December 2020, the deadline has been extended until 30 June 2021.For taxpayers with an approved...