GTL Summary:

Article 23 Bis (4), introduced by Law 22/2024, confirms that the general provisions of the Qatar Income Tax Law and its Regulations apply to all tax obligations arising from the new global and domestic minimum tax rules (IIR and QDMTT). This ensures that standard administrative procedures—such as those relating to audits, collection, and penalties—govern the implementation of the Pillar Two rules unless specifically overridden. Effective from 1 January 2025, this article bridges the gap between the specialized international minimum tax framework and the established domestic tax legislative environment, providing a unified regulatory structure for taxpayers.