GTL Summary:

Article 26 establishes criminal sanctions for serious tax violations, including imprisonment for up to one year and/or fines up to three times the due tax. These penalties apply to taxpayers who submit forged documents, use fraudulent methods to obtain exemptions or refunds, deliberately fail to register, hide income, or obstruct Authority employees. These measures target intentional tax evasion and fraud, categorizing them as criminal offenses beyond mere administrative failures. By imposing both custodial sentences and heavy financial multipliers, the Law aims to deter high-level non-compliance and protect the integrity of the state's revenue system.

Document Type: Tax Law Article
Law: Income Tax Law 24 of 2018
Article Number: 26
Country: 🇶🇦 Qatar
Location: Section 8 - Financial Penalties and Sanctions &rsaquo; Chapter 2 - Sanctions
Order: 44
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 8 - FINANCIAL PENALTIES AND SANCTIONS

Chapter 2 - Sanctions

Article 26

Without prejudice to any harsher penalty stipulated by another Law, a taxpayer or responsible person shall be punished by imprisonment for a period not exceeding one year and a fine not exceeding three times the due tax, or either of these penalties, if he:

Submits forged or fictitious books, records, or documents.
Uses fraudulent methods, including submitting false, fictitious, or incorrect data or documents, intending to obtain a tax deduction, exemption, or refund of previously paid tax.
Deliberately fails to register for tax purposes or hides actual income or any taxable activity.
Takes any action to prevent Authority employees from performing their duties.

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