All communication with the Qatar Tax Department (QTD) from Taxpayer and Tax Practitioner
- All communication with the Qatar Tax Department (QTD) from Taxpayer and Tax Practitioner should be in Arabic.
- All financial statements for the financial year commencing 1 January 2021 should be in Arabic (unless extension granted by the QTD.
- As per Circular No. 1/2019, the Taxpayers are expected to file the tax return along with the copies of the following documents, failing to do so will result in non-acceptance of tax returns;
- valid tax card
- valid commercial registration of the entity
- valid trade license of the entity
- Article of Association (for companies)
- evidence of tax payment
- confirmation of registration on Tax Administration System (i.e. web-portal of the GTA).
- Penalty for late filing of returns:
- Business tax: Late filing penalty for annual tax returns have been increased to QR 500 per day of delay up to a maximum of QR 180,000 (which was previously, this penalty was QR 100 per day of delay up to a maximum of QR 36,000).
- Delayed tax remittance: Failure to remit income tax and Withholding Taxes would be subject to a penalty of 2% of tax payable per month of delay or part thereof up to a maximum of the tax due (under the previous tax law, the penalty for late payment of income tax was 1.5% of the tax due per month of delay or part thereof up to a maximum of the tax due).