GTL Summary:

Article 31 allows for the settlement of tax crimes before or during criminal proceedings, provided a final judgment has not been issued. A settlement requires the payment of half the maximum fine, plus all due taxes and financial penalties. Successful settlement results in the termination of criminal proceedings or the suspension of an ongoing sentence. This provision, overseen by the President or their delegate, offers an alternative to prosecution, encouraging taxpayers to rectify their defaults and pay outstanding debts in exchange for avoiding or ending custodial sentences and full criminal fines.

Document Type: Tax Law Article
Law: Income Tax Law 24 of 2018
Article Number: 31
Country: 🇶🇦 Qatar
Location: Section 8 - Financial Penalties and Sanctions &rsaquo; Chapter 2 - Sanctions
Order: 49
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 8 - FINANCIAL PENALTIES AND SANCTIONS

Chapter 2 - Sanctions

Article 31

The President, or his delegate, may settle the crimes stipulated in Articles 26 and 27 of this Law before initiating criminal proceedings or during their consideration and before a final judgment is issued, in exchange for paying half of the maximum prescribed fine and the due tax and financial penalties.

The settlement results in the non-initiation or termination of criminal proceedings, as the case may be.

The Public Prosecution shall order the suspension of the sentence if the settlement is reached during its execution.

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