GTL Summary:

Article 11 mandates that all taxpayers, including those benefiting from exemptions, must submit an annual tax return using the Authority's prescribed form. The return must detail taxable income and the tax due. The Law allows taxpayers to submit amended returns to correct errors or omissions from previous years, subject to Authority approval and existing statutes of limitation. This self-assessment mechanism is a critical component of Qatar's tax compliance framework, ensuring that even exempt entities remain transparent and accountable to the General Tax Authority regarding their financial activities.

Document Type: Tax Law Article
Law: Income Tax Law 24 of 2018
Article Number: 11
Country: 🇶🇦 Qatar
Location: Section 4 - Tax Obligations &rsaquo; Chapter 2 - Filing Tax Returns
Order: 17
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 4 - TAX OBLIGATIONS

Chapter 2 - Filing Tax Returns

Article 11

The taxpayer, even if benefiting from a tax exemption, must submit a return to the Authority on the prescribed form, indicating the taxable income and the amount of tax due.

Subject to the provisions on tax assessment, financial penalties, and limitation periods stipulated in this Law and the Regulation, the taxpayer may, with the approval of the Authority, submit an amended return to correct errors contained in the return for a previous tax year or to include any omissions.

The Regulation shall specify the conditions, controls, deadlines, and procedures necessary for this.

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