GTL Summary:

Article 23 provides a mechanism for taxpayers to reclaim taxes or penalties collected without legal justification. Requests must be submitted to the Authority, which has sixty days to issue a decision. If the request is rejected or the deadline passes without a response, the taxpayer can appeal to the Tax Grievance Committee. Furthermore, the Law entitles the taxpayer to compensation if the Authority delays the refund beyond the specified period. This ensures that the state is held accountable for over-collection and provides a clear administrative and judicial path for taxpayers to recover wrongly paid funds.

Document Type: Tax Law Article
Law: Income Tax Law 24 of 2018
Article Number: 23
Country: 🇶🇦 Qatar
Location: Section 7 - Tax Collection and Refunds &rsaquo; Chapter 3 - Refund of Tax and Financial Penalties Collected Without Justification
Order: 32
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 7 - TAX COLLECTION AND REFUNDS

Chapter 3 - Refund of Tax and Financial Penalties Collected Without Justification

Article 23

Subject to the statute of limitations provisions stipulated in this Law, the taxpayer may request a refund of tax amounts and financial penalties collected from them without justification by submitting a request to the Authority.

The Authority shall notify the taxpayer of its decision regarding the refund request within sixty days from the date of submission.

The taxpayer may appeal to the Tax Grievance Committee if the Authority rejects the refund request or fails to notify the taxpayer of its decision within the specified period.

If the Authority delays in refunding the amounts collected without justification beyond the specified period, the taxpayer is entitled to compensation calculated according to the provisions of the Regulations.

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