GTL Summary:

Article 21 empowers the President of the Authority to protect state revenue when tax collection is at risk. By obtaining an order from a judge of urgent matters, the Authority can impose a precautionary seizure on a taxpayer's assets, whether held by the taxpayer or a third party. Once notified, the taxpayer is prohibited from disposing of these assets. This measure serves as a safeguard against asset dissipation during an investigation or before a final assessment. Taxpayers and interested parties have thirty days to appeal the seizure order before a competent court to ensure judicial oversight.

Document Type: Tax Law Article
Law: Income Tax Law 24 of 2018
Article Number: 21
Country: 🇶🇦 Qatar
Location: Section 7 - Tax Collection and Refunds &rsaquo; Chapter 2 - Seizure of Taxpayer's Assets
Order: 30
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 7 - TAX COLLECTION AND REFUNDS

Chapter 2 - Seizure of Taxpayer's Assets

Article 21

The President may, in cases where the collection of the tax is at risk of being lost, obtain an order from the judge of urgent matters to impose a precautionary seizure on the taxpayer's assets necessary to collect the tax and related financial penalties, whether in the possession of the taxpayer or others.

These assets are considered to be under precautionary seizure from the date the taxpayer is notified of the judge's order, and the taxpayer may not dispose of them unless the precautionary seizure is lifted by an order from the judge of urgent matters.

The taxpayer and interested parties may appeal the order imposing the precautionary seizure before the competent court within thirty days from the date of notification.

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