GTL Summary:

Article 32 grants designated Authority employees the status of judicial officers, as authorized by the Attorney General and Minister. These officers have the power to detect, document, and report violations of the Income Tax Law and its Regulations. Crucially, they are legally authorized to enter business premises and associated annexes to perform inspections and other tasks necessary for law enforcement. This provides the General Tax Authority with the physical access and investigative authority required to verify compliance on-site and ensure that financial records match the physical reality of a taxpayer's business operations.

Document Type: Tax Law Article
Law: Income Tax Law 24 of 2018
Article Number: 32
Country: 🇶🇦 Qatar
Location: Section 8 - Financial Penalties and Sanctions &rsaquo; Chapter 2 - Sanctions
Order: 50
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 8 - FINANCIAL PENALTIES AND SANCTIONS

Chapter 2 - Sanctions

Article 32

Employees of the Authority, who are granted the status of judicial officers by a decision of the Attorney General in agreement with the Minister, shall have the authority to detect and document violations of the provisions of this Law and its implementing Regulations.

These employees have the right to enter the premises where the taxpayer conducts his activities and its annexes to perform any tasks required to apply the provisions of this Law, as stipulated by the Regulations.

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