Contents
PROMULGATION ARTICLES
Article 1 - Definitions
Article 2 - Tax Imposition
Article 3 - Tax Due Date
Article 4 - Value Determination
Article 5 - Tax Liability
Article 6 - Registration Requirements
Article 7 - Tax Returns and Payment
Article 8 - Record Keeping
Article 9 - Tax Assessment
Article 10 - Tax Warehouse Licensing
Article 11 - Suspended Tax Status
Article 12 - Tax Refunds
Article 13 - Tax Exemptions
Article 14 - Confidentiality
Article 15 - Appeals and Objections
Article 16 - Financial Penalties
Article 17 - Penalty Exemptions
Article 18 - Tax Evasion Offenses
Article 19 - Confidentiality Violations
Article 20 - Customs Law Application
Article 21 - Corporate Liability
Article 22 - Criminal Proceedings
Article 23 - Reconciliation
Article 24 - Enforcement Authority
Article 25 - Seizure Procedures
Article 26 - Statute of Limitations
Article 27 - Customs Law Application
Article 28 - Interim Valuation
Article 29 - Transitional Provisions
Article 30 - Information Disclosure and Registration Requirements
Article 31 - Executive Regulations
Article 32 - Implementation and Effective Date
We, Tamim bin Hamad Al Thani, Emir of the State of Qatar,
After perusing the Constitution and:
Law No. (40) of 2002 on Customs,
Law No. (2) of 2018 on Income Tax,
Law No. (2) of 2015 on the State Financial System,
Emiri Decree No. (77) of 2018 Establishing the General Tax Authority,
The Unified GCC States Excise Tax Treaty, ratified by Decree No. (59) of 2018,
The Proposal of the Minister of Finance,
The Draft Law presented by the Cabinet,
And after consulting the Shura Council,
We have decided on the following Law: