Emiri Resolution No. 77 of 2018 Establishing the General Tax Authority 77/2018

Contents

Article 1 - Definitions

Article 2 - Establishment of General Tax Authority

Article 3 - Authority Structure

Article 4 - Authority Objectives and Competencies

Article 5 - Minister's Responsibilities

Article 6 - Authority President

Article 7 - President's Powers

Article 8 - Administrative Structure

Article 9 - Financial Resources

Article 10 - Ministerial Oversight

Article 11 - Implementation Decisions

Article 12 - Final Provisions

We, Tamim bin Hamad Al-Thani, Emir of the State of Qatar,

After perusal of the Constitution,

The State Financial System Law promulgated by Law No. (2) of 2015,

Emiri Decree No. (21) of 2014 on the organizational structure of the Ministry of Finance,

and the proposal of the Council of Ministers,

Have resolved as follows:

Article 1 - Definitions

In applying the provisions of this law, the following words and phrases shall have the meanings assigned thereto, unless the context otherwise requires:

Authority: The General Tax Authority (GTA)

Minister: Minister of Finance.

The President: The President of the authority.

Article 2 - Establishment of General Tax Authority

A public body under the name "General Tax Authority (GTA)" shall be established, having a juristic personality and a budget to be attached to the budget of the Ministry of Finance.

Article 3 - Authority Structure

The Authority shall follow the Minister of Finance, and shall be headquartered in Doha.

Article 4 - Authority Objectives and Competencies

The Authority aims, within the framework of the general policy of the State, to implement tax policy in accordance with the highest standards in order to enhance state revenues and achieve sustainable development. In order for the Authority to achieve its objectives, it may exercise the following competencies: