GTL Summary:

Article 18 outlines the Authority's obligation to review taxpayer appeals and issue a decision within sixty days. Notification must be provided via a method ensuring proof of receipt. If the sixty-day period lapses without a response from the Authority, the appeal is legally deemed an 'implicit rejection'. If the Authority issues a decision and the taxpayer agrees with it, the tax assessment is finalized based on those revised terms. This timeline-bound process ensures that disputes do not remain unresolved indefinitely and defines the point at which an assessment becomes final following an internal review.

Document Type: Tax Law Article
Law: Income Tax Law 24 of 2018
Article Number: 18
Country: 🇶🇦 Qatar
Location: Section 6 - Appeals and Complaints &rsaquo; Chapter 1 - Appeals
Order: 27
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 6 - APPEALS AND COMPLAINTS

Chapter 1 - Appeals

Article 18

The Authority shall review the appeal and notify the taxpayer or the responsible person of its decision by any means that provides proof of receipt within sixty days from the date the appeal is submitted.

The lapse of sixty days without a response to the appeal is considered an implicit rejection of the appeal.

If the taxpayer agrees to the Authority's decision regarding the appeal, the tax assessment becomes final based on that decision.

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