In conjunction with the recently launched 100% Financial Penalty Exemption Initiative, the General Tax Authority (GTA) has announced a four-month extension for the submission of tax returns for the fiscal year ending on December 31, 2024. The new deadline for filing tax returns is now August 31, 2025, instead of April 30, 2025, subject to the approved alternative accounting periods. This extension aims to provide taxpayers with additional time to complete their procedures and fulfill their tax obligations. This extension applies to all entities and individuals subject to the provisions of the Income Tax Law No. (24) of 2018 and its amendments, including tax-exempt companies, entities owned by Qatari nationals or GCC citizens, as well as companies with non-Qatari partners. However, companies in petroleum operations and petrochemical industries are excluded from this decision and are required to submit their tax returns no later than April 30, 2025. Reflecting the General Tax Authority’s commitment to supporting taxpayers, the decision to extend the tax return filing period aligns with the 100% Financial Penalty Exemption Initiative. This provides taxpayers with a greater opportunity to benefit from both the initiative and the extension, enhancing their tax compliance in accordance with the applicable regulations. Additionally, the extension allows taxpayers more time to prepare their returns thoroughly, review their data accurately, and take advantage of the services and guidance provided by the GTA in this regard. The General Tax Authority urges all taxpayers to submit their tax returns electronically through the Dhareeba Tax Portal, and remains committed to providing the necessary support to ensure tax compliance and streamline procedures. Taxpayers can seek assistance or get answers to their inquiries by contacting the Call Center at 16565 or via email at support@dhareeba.qa.

H.E. Mr. Khalifa bin Jassim Al-Jaham Al-Kuwari, President of the General Tax Authority, participated in the 4th International Conference on Fiscal Policy and Economic Development in Qatar. The conference, organized by Qatar University in collaboration with the General Tax Authority, was held under the theme "Reshaping Investment Fiscal Incentives in GCC Countries" and spanned two days, February 26 to 27 at the Andaz Doha Hotel. As part of the conference, H.E. Mr. Khalifa bin Jassim Al-Jaham Al-Kuwari participated as a keynote speaker in the opening session, joining a distinguished gathering of experts and researchers from prominent international financial institutions, leading global universities, relevant government agencies, experienced consulting firms, and other key stakeholders. Across both days, conference discussions highlighted four main themes: financial investment incentives, current non-tax incentive trends, tax incentive reform under the second pillar, and the interplay of tax spending with other incentives. On the sidelines of the conference, a workshop on 'Tax Reform and Restructuring of Tax Systems' was also held at Qatar University's College of Business and Economics building. Speaking at the conference, H.E. Mr. Khalifa bin Jassim Al-Jaham Al-Kuwari, President of the General Tax Authority, said: "We are pleased to participate in organizing this conference, a reflection of the State's commitment to global adaptation and a thriving business environment for a sustainable economy. The second pillar's transformative impact on the global tax system is particularly relevant in our current context. Aware of these changes and their effect on the State of Qatar's business environment, the General Tax Authority seeks to collaborate on developing effective incentives and solutions that support economic sectors and contribute to Qatar National Vision 2030. Our sincere thanks to Qatar University and all teams involved in the conference's success." Providing a comprehensive platform for discussing international research, studies, and experiences on financial investment incentives, the conference greatly benefited researchers and specialists in taxes and financial studies; allowing them to significantly increase their knowledge and foster research and innovation in their areas of expertise. The Authority’s participation in this conference clearly demonstrates its proactive role in fostering a thriving investment and business climate within the nation. This commitment is evident in its dedication to crafting sound tax policies and reinforcing the frameworks for international cooperation within this crucial domain, all in service of comprehensive financial and economic advancement at both domestic and global levels. Furthermore, the Authority consistently strives for excellence and innovation across its operations by delivering sophisticated and exceptional tax services. These services are underpinned by cutting-edge technologies and systems, and adhere to premier international tax practices, ultimately supporting the nation's overarching economic and social objectives

In a demonstration of its ongoing commitment to fostering business growth and supporting national economic policies, the General Tax Authority has announced the launch of a 100% financial penalty exemption initiative. Effective March 1, 2025, the initiative will run for six months, subject to the applicable rules and regulations. The General Tax Authority emphasized that the initiative is designed to alleviate financial burdens on businesses while enabling them to rectify their tax compliance status. To qualify, companies must register on the Dhareeba Tax Portal and ensure that all taxpayer data is updated. They are also required to submit all necessary tax returns and financial statements in accordance with regulations and pledge to maintain full compliance over the next three years (2026, 2027, and 2028), by submitting returns and paying tax dues on time. Throughout the initiative’s duration, eligible businesses may apply for penalty exemptions through the Dhareeba Tax Portal. The General Tax Authority will assess applications on a case-by-case basis and communicate approval decisions directly through applicants’ portal accounts. By introducing this initiative, the General Tax Authority aims to enhance transparency and improve service efficiency. Commenting on the initiative, H.E. Mr. Khalifa bin Jassim Al-Jaham Al-Kuwari, President of the General Tax Authority, remarked: "The launch of this initiative underscores the General Tax Authority's ongoing commitment to enhancing Qatar's business landscape and strengthening the national economy's competitive edge. By alleviating financial strain on companies, improving tax system efficiency and transparency, and fostering sustainable growth, this initiative reinforces Qatar’s position as a leading investment destination both regionally and globally.” "We recognize that a thriving economy depends upon the adaptability of its fiscal policies and the alignment of institutions with the evolving needs of the business sector. The General Tax Authority remains dedicated to developing tax mechanisms that balance tax compliance with corporate support, serving as a catalyst for Qatar's economic advancement. We encourage all taxpayers to take advantage of this unique and unprecedented opportunity, which provides them with the necessary time to achieve more efficient compliance, further solidifying our collective commitment to building a prosperous economic future for the nation,” he added. The General Tax Authority invites taxpayers to review the comprehensive guideline available on its website, www.gta.gov.qa, which provides a detailed overview of the initiative’s conditions, requirements, and application procedures. For further assistance, taxpayers can contact the Authority through the call center at 16565 or via email at support@dhareeba.qa. This initiative demonstrates the General Tax Authority's vital role in fostering the sustainability of the national economy. By implementing a tax system that adheres to the highest standards of efficiency and innovation, the Authority actively contributes to achieving the objectives of the Third National Development Strategy, which prioritizes sustainable economic growth as a key pillar of Qatar’s long-term vision.

In the pursuit of enhancing bilateral relations between the State of Qatar and the Republic of India, His Highness Sheikh Tamim bin Hamad Al Thani, Emir of the State of Qatar, held an official meeting with the Indian Prime Minister, Narendra Modi in the Indian capital, New Delhi. His Highness looked forward to this visit contributing to enhancing cooperation between the two countries and expanding it into broader horizons in various shared strategic fields. His Highness the Emir of the State of Qatar, Sheikh Tamim bin Hamad Al Thani, emphasized that India is one of Qatar’s prominent economic partners, expressing his happiness at visiting India for the second time. His Highness also clarified that the visit aims to strengthen bilateral relations and increase trade exchanges to serve the mutual interests of both countries. The discussions also covered boosting cooperation in the fields of economy, investment, and energy, as well as addressing several regional and international issues of common interest. In an important step towards enhancing economic and trade cooperation, the State of Qatar, represented by His Excellency Sheikh Mohammed bin Abdulrahman bin Jassim Al Thani, the Prime Minister and Minister of Foreign Affairs, and the Republic of India represented by Her Excellency Nirmala Sitharaman, Minister of Finance, signed an agreement to avoid double taxation and prevent tax evasion concerning income taxes. The agreement aims to eliminate double taxation between the two countries, thereby promoting the movement of capital and stimulating trade exchanges. It also contributes to opening new opportunities for joint investment between individuals and companies by organizing a tax enforcement mechanism and providing incentives to avoid double taxation. The agreement includes provisions related to tax transactions in several areas, including maritime and air transport, joint ventures, as well as dividends, interest, royalties, and technical service fees. It also aims to enhance tax transparency at both international and local levels through the exchange of information for tax purposes, which contributes to preventing tax evasion and strengthening cooperation between the two countries. This agreement marks a significant advancement in enhancing the economic ties between the State of Qatar and the Republic of India, demonstrating Qatar's commitment to fostering global investment trends. The State of Qatar has already entered into similar agreements with both allied and friendly nations and is actively in talks with other countries to establish similar agreements in this area.

The General Tax Authority has participated in the 14th Meeting of the Committee of Heads and Directors of Tax ‎Departments in the GCC‎ Countries, which was held in the State of Kuwait on February 18. The authority was represented its President, His Excellency Mr. Khalifa bin Jassim Al-Jaham Al-Kuwari, along with his accompanying delegation. This meeting aims to enhance the efficiency of tax systems in the GCC Countries, as well as highlight the best tax practices implemented in member states, through combating tax evasion and developing a GCC tax system characterized by tax compliance and transparency. The General Tax Authority’s participation in this meeting emphasizes the State of Qatar’s commitment to regional tax collaboration and knowledge exchange with member states, supporting economic and financial integration among GCC countries.

As part of its ongoing efforts to enhance tax compliance and provide the necessary support to taxpayers, the General Tax Authority has announced the launch of a new initiative aimed at facilitating the process of filing tax returns and addressing inquiries through the allocation of a booth in shopping centers. The campaign was launched on Tuesday, February 04, 2025, and will continue until February 8 at Place Vendôme Mall, operating from 9:00 AM to 9:00 PM from Tuesday to Saturday, and from 3:00 PM to 9:00 PM on Friday. Through this initiative, the authority aims to enhance tax awareness and provide an interactive environment for taxpayers across the State, where they can receive direct assistance from specialized teams that will be present in the malls. The booth is designed to provide a platform that enables the authority to conveniently answer taxpayers’ various inquiries related to laws and tax regulations. To ensure that this service reaches as many taxpayers as possible, the campaign will move between several major shopping centers in the coming weeks, which will be announced on the General Tax Authority’s social media platforms. This campaign will continue until April 2025, to give taxpayers the opportunity to benefit from its services at multiple locations. This initiative is part of the General Tax Authority's vision to expand direct communication channels with taxpayers, foster trust and engagement with all segments of society. In this context, the General Tax Authority invites everyone to utilize this initiative to access relevant tax information and guidance, ensuring that mandatory tax returns are filed accurately and within the required deadlines.

The General Tax Authority (GTA) has announced that the tax filing period for the fiscal year ended December 31, 2024, will commence on January 1, 2025, and conclude on April 30, 2025. This requirement is implemented in accordance with the Income Tax Law (Law No. 24 of 2018), its Executive Regulations, and subsequent amendments. Under these provisions, all entities subject to the Law - including tax exempt companies and those fully owned by Qatari or other GCC nationals, as well as those with non-Qatari partners - must file their tax returns within the specified period. The GTA called on all companies and enterprises holding a commercial registration or license to submit their returns through the Dhareeba Tax Portal. In this regard, the GTA remains committed to delivering integrated services designed to simplify the tax return filing process and ensure that taxpayers receive the necessary guidance and support to meet their obligations timely. The GTA will also continue to offer comprehensive assistance to taxpayers - both through its call center (16565) and the dedicated support email (support@dhareeba.qa)." This aligns with the GTA’s commitment to streamline tax procedures, enhance compliance, support Qatar’s fiscal policy objectives, and promote sustainable economic growth.

During its regular weekly session convened on 23 December 2024 at the Council’s premises, the Shura Council, under the chairmanship of His Excellency the Speaker, Hassan bin Abdullah Al Ghanim, approved amendments to select provisions of the Income Tax Law promulgated under Law No. 24 of 2018. This measure aims to uphold tax parity and fairness between local and multinational companies operating in Qatar through the introduction of a 15% global minimum corporate tax rate. The General Tax Authority (GTA) clarified that the new amendment applies to global multinational companies and enterprises with foreign branches that generate annual revenues exceeding QAR 3 billion. This includes both Qatari companies with branches abroad and international companies with branches in Qatar. The GTA further specified that the amendment excludes individual taxpayers and local companies in Qatar, maintaining the existing 10% corporate income tax to maintain regulatory consistency and promote fairness and equity. The GTA highlighted that the amendment delivers substantial economic benefits, primarily by shielding multinational Qatari companies from the 15% tax abroad and ensuring that tax revenues remain within Qatar to support the national economy. It further added that, in the absence of local collection, this tax rate would be imposed by other countries on the targeted companies. The GTA remains committed to supporting international efforts to combat tax base erosion and profit shifting, striving to enhance the economic environment both locally and globally. Aligned with the objectives of Qatar National Vision 2030, the GTA upholds a tax framework designed to foster sustainable national development while prioritizing efficiency and effectiveness within a legislative framework rooted in governance and transparency. The amendment to the law is designed to enable multinational companies to file their tax returns for the Domestic Minimum Top-up Tax (QDMTT) in Qatar, ensuring compliance with the standards set by the Organisation for Economic Co-operation and Development (OECD) and the G20. In October 2021, over 140 countries endorsed the G20 and OECD initiatives to implement the global regulations defined in Pillar I and Pillar II. These measures are designed to tackle tax challenges arising from the digitalization of the economy and to safeguard national tax bases by establishing a global minimum tax for multinational corporations.

The General Tax Authority (GTA) hosted a workshop at the Ritz-Carlton, Doha, to discuss the implementation of the Pillar Two Global Minimum Tax for multinational corporations, on Monday, December 9, 2024. The event brought together representatives from around 40 multinational enterprises and corporations operating in Qatar. This initiative highlights the GTA's dedication to promoting transparency, aligning with international standards, and equipping businesses with valuable insights into the latest tax developments. The workshop underscored that the State of Qatar’s adoption of the Pillar Two Global Minimum Tax for multinational corporations aims to establish a fairer tax environment by introducing a global minimum tax rate of 15%, ensuring parity between local businesses and multinational enterprises. The workshop provided an in-depth overview of the "Pillar Two" rules, detailing the mechanisms for their implementation and addressing the potential challenges companies might face. It also highlighted the best international practices related to the application of "Pillar Two." The workshop highlighted that Pillar Two applies exclusively to global multinational companies and enterprises with foreign branches that generate annual revenues exceeding QAR 3 billion. This includes both Qatari companies with branches abroad and international companies with branches in the State of Qatar. Notably, if the minimum tax is not collected locally, other jurisdictions will impose it. The workshop concluded by stressing the necessity of continuous collaboration and coordination between the General Tax Authority and companies, adding that such efforts are essential to ensuring the successful implementation of Pillar Two and achieving its intended objectives. During the workshop, Mr. Yousef Abdullah Al-Dosari, Director of the Tax Treaties and International Cooperation Department, emphasized the importance of these initiatives in equipping companies operating in the State with the insights and resources necessary to comprehend and implement Pillar Two. He also reaffirmed the Authority’s commitment to providing support to all taxpayers to promote and ensure tax compliance. The workshop facilitated engagement between company representatives and GTA’s experts. Participants had the opportunity to ask questions, delve into various aspects of "Pillar Two," and gain a clearer understanding of the implementation of the new regulations and their implications. The implementation of Pillar Two under the Combating Base Erosion and Profit Shifting (BEPS) project has been approved by the Council of Ministers through a draft law amending specific provisions of the Income Tax Law promulgated under Law No. 24 of 2018. This step marks a crucial advancement in promoting transparency and competitiveness within the tax sector and ensuring uniformity in tax regulations across the State. In October 2021, more than 140 countries endorsed the initiatives put forward by the G20 and the OECD to implement the global regulations defined in Pillar I and Pillar II. These measures are designed to tackle tax challenges arising from the digitalization of the economy and to safeguard national tax bases by establishing a global minimum tax for multinational corporations.

The General Tax Authority, represented by its President, His Excellency Mr. Khalifa bin Jassim Al-Jaham Al-Kuwari, and his accompanying delegation, participated in the "Zakat, Tax and Customs" conference. The event was held at the King Abdul Aziz International Conference Center in Riyadh, from December 4 to 5, 2024. The conference was under the patronage of His Excellency the Minister of Finance and Chairman of the Board of the Zakat, Tax, and Customs Authority, Mr. Mohammed bin Abdullah Al-Jadaan, under the theme "Shaping Tomorrow for Sustainable Ecosystems". The General Tax Authority aimed for active participation in the conference, which brought together experts, decision-makers, and leaders from around the world to exchange knowledge and explore the latest trends and technologies in the fields of zakat, taxes, and customs. The Authority’s participation in this conference reaffirms its pivotal role in developing tax policies and enhancing international cooperation in this domain, contributing to the advancement of the financial and economic system at both local and international levels.