GTL Summary:

Article 14 establishes that a tax return serves as a self-assessment and a commitment to pay. The General Tax Authority reserves the right to amend this assessment based on provided data or perform an estimated assessment if a taxpayer fails to file a return or provide documentation. Taxpayers must be formally notified of any assessment changes via registered mail. Furthermore, liquidators are legally treated as taxpayers for the purpose of assessment procedures during the winding up of an entity. This framework ensures that the Authority can intervene whenever self-reported data is insufficient or absent.

Document Type: Tax Law Article
Law: Income Tax Law 24 of 2018
Article Number: 14
Country: 🇶🇦 Qatar
Location: Section 5 - Authority Powers and Duties › Chapter 1 - Tax Assessment
Order: 23
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 5 - AUTHORITY POWERS AND DUTIES

Chapter 1 - Tax Assessment

Article 14

The tax is assessed based on the taxable income stated in the return, and the return is considered an assessment of the tax and a commitment to pay it on the same day of submission.

The Authority may amend the assessment based on the data provided in the return and its supporting documents, in accordance with the provisions of this Law and the Regulation.

The Authority may also make an estimated assessment based on any available data if the taxpayer fails to submit their tax return or fails to provide the data and supporting documents for the return.

In both cases mentioned in the previous two Clauses, the Authority must notify the taxpayer of the elements of the tax assessment and its value using the prescribed form, either by registered mail or any means that provides proof of receipt.

The liquidator is considered a taxpayer, and tax assessment procedures are taken against them, in accordance with the conditions and controls specified by the Regulation.

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