GTL Summary:

Article 37 establishes the statute of limitations for tax assessments. The Authority's right to assess tax expires five years after a return is filed, or ten years if no return was filed. For non-registered taxpayers, the ten-year period starts upon discovery of their activity. The limitation period is interrupted by a formal assessment notice, tax payment, or referral to the Tax Grievance Committee. This provision balances the Authority's need for audit time with the taxpayer's need for legal certainty, defining the specific timeframes after which past tax years are considered closed for further assessment.

Document Type: Tax Law Article
Law: Income Tax Law 24 of 2018
Article Number: 37
Country: 🇶🇦 Qatar
Location: Section 9 - General Provisions
Order: 55
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 9 - GENERAL PROVISIONS

Article 37

The right of the Authority to assess tax and related financial penalties for a particular tax year expires five years after the year in which the taxpayer filed the return.

If the taxpayer fails to file the return, the Authority's right to assess the tax expires ten years after the tax year for which the return was not filed.

If the taxpayer fails to register with the Authority as required under Article 10 of this Law, the period specified in the previous Clause starts from the date the Authority discovers the taxpayer's activities.

In addition to the legal reasons for interrupting the statute of limitations, the periods mentioned in the previous Clauses are interrupted by notifying the taxpayer via registered letter of any of the following:

  1. The tax assessment decision according to the provisions of Articles 14 and 15 of this Law.

  2. Payment of the due tax or financial penalties.

  3. Referral of the dispute to the Tax Grievance Committee.

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