GTL Summary:

Article 25 grants the Authority the power to exempt taxpayers from financial penalties under specific conditions. The President of the Authority or their delegate can approve exemptions up to 500,000 QAR, while the Minister of Finance must approve amounts exceeding this limit. To qualify, the taxpayer must provide justifications that are formally accepted by the Authority. However, any granted exemption is automatically cancelled if the taxpayer proceeds to file a complaint against the Authority's decisions under Article 19. This provision balances enforcement with administrative flexibility while discouraging concurrent litigation on the same penalty issue.

Document Type: Tax Law Article
Law: Income Tax Law 24 of 2018
Article Number: 25
Country: 🇶🇦 Qatar
Location: Section 8 - Financial Penalties and Sanctions &rsaquo; Chapter 1 - Financial Penalties
Order: 43
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 8 - FINANCIAL PENALTIES AND SANCTIONS

Chapter 1 - Financial Penalties

Article 25

The President, or his delegate, within a limit of five hundred thousand (500,000) riyals), and the Minister for amounts exceeding this, may exempt the taxpayer, wholly or partially, from the financial penalties stipulated in the previous Article, if the taxpayer provides justifications accepted by the Authority.

The exemption granted under this Article is cancelled if the taxpayer files a complaint according to the provisions of Article 19 of this law.

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