Questions on Excise Tax Forms & Procedures

What is the treatment of the Excise Goods on hand at the Go live day?

A one-time transitional return shall be submitted by all stockists of goods liable to ET. On the Go Live Day, a stock count should be performed to determine the amount of Excise Tax to be paid. The transitional Return should be submitted within 30 days from the Go Live Day and the payment should be performed within 30 days from the submission of the return.

What will businesses have to do if they are required to pay Excise Tax?

Businesses will be required to register for ET by submitting an Excise Tax Registration application through the GTA portal. After registration businesses can pay ET either as a producer or as an importeror as Warehouse Keeper.

How will businesses file Excise Tax return?

Businesses will file their ET return either through the GTA web-portal (producers and warehouse keepers) within 15 days following the Tax Period (quarterly base) or through the customs system “Al-Nadeeb” (importers) at the moment of customs clearance.

Who will be eligible for a Tax Warehouse?

All Businesses, registered for excise tax, can ask for a warehouse license, if they conduct actual excise activities in the state of Qatar: A warehouse license is combined with an annual fee. etc.

What is the validity of the Excise Tax warehouse License?

The ET warehouse license is valid for 1 year only. Renewal of the ET warehouse license would require reapplying for the license every year.

What are the conditions to obtain a Tax Warehouse License?

In the application for a tax warehouse, business have to provide additional information to GTA, such as, a list of goods, type of activity, security procedures, type and quantity of goods, location and number of machines and equipment and the production or storage capacity and to attach a pledge to pay the annual fee. Finally, a financial guarantee has to be presented once the notification by GTA of its initial approval.

What are the procedures to obtain a Tax Warehouse License?

To obtain a Tax Warehouse License, the tax applicant must first complete the registration process and become a taxable person for ET with GTA. The taxable person must then submit a new warehouse application for each excise warehouse needed, proving that the warehouse is either for produced or stored goods liable to excise tax.

Should I pay any fees to get a Tax Warehouse License?

The GTA is allowed to collect an annual fee on the issuance and renew of warehouse License.

How is the Financial Guarantee calculated?

The calculation of the Financial Guarantee and its submission will be based on the provisions of the GTA decree.

What are the procedures to prove the damage or loss of Excise Goods under suspension arrangement?

The damage incident should first be assessed by the taxable person in light of the excise tax lawand its Executive Regulation and the allowable cases of adjustment. After the damage has occurred and the taxable person has ensured it is allowable for adjustment, the taxable person accesses the ‘Excise Liable Goods Damage Notification’ form on the GTA portal and notify the GTA with indication whether the damage occurred in the warehouse or during transport and provides the necessary documents that prove the need for a reduction in the inventory of excise liable goods.

These documents include, but not limited to, the following:

– Evidentiary documents issued by official bodies, such as the police report,

– Insurance company report, if present,

– Other documents proving damage or loss as a result of an accidental action or a force majeure

– Transport approval and receipt, if applicable.

Should I mention the amount of Excise Tax in my invoices

No, Business liable to pay Tax is not required to declare the amount of ET on the invoice, but the price (including the Excise Tax), quantity and type of goods (description of goods) has to be included.

Should I keep records and invoices related to Excise Tax and for how many years?

Yes, business is required to keep regular and independent books and records, including supporting documents, to verify the accuracy of the excise tax. All documents shall be kept for 5 years by the business.

If I pay Excise Tax at imports, should I pay it again and file Excise Tax return?

No, businesses shall only pay ET on the release of goods for consumption. After import, goods are released for consumption and therefore not liable for ET. If you have a tax warehouse registration, there are other processes.

Is there any transitional provisions for Excise Tax?

Yes, all persons who possess goods liable to ET (stockists), and where the due tax not yet has been paid, have to file an audited transitional return within 30 days of the effective date of the law.