Cabinet Decision No. 39 of 2019 mandates the accrual accounting principle for determining taxable income under Qatar Income Tax Law 24 of 2018. Article 4 allows taxpayers with gross income under 1,000,000 riyals to apply for the cash basis method. It also specifies the 'completed work' method for long-term contracts exceeding 183 days. Furthermore, the article clarifies that capital gains from share disposals during company mergers or divisions must be included in taxable income, ensuring that financial reporting aligns with both state accounting standards and legal tax requirements.