GTL Summary:

Article 35 grants the Cabinet of Qatar the authority to amend any tax exemptions stipulated within the Income Tax Law. This amendment power must be exercised based on a formal proposal from the Minister of Finance. This provision ensures that the state's tax incentive framework remains flexible and can be adapted to changing economic priorities, fiscal needs, or international obligations. By centralizing this power within the Cabinet, the Law ensures that any significant changes to the tax base via exemption modifications are made at the highest executive level of the government.