Cabinet Decision No. 39 of 2019 Issuing the Executive Regulations of the Income Tax Law Promulgated Under Law No. 24 of 2018 and Its Amendments
The Cabinet,
After reviewing:
The Constitution,
Income Tax Law issued by Law No. (24) of 2018,
Amiri Decision No. (29) of 1996 regarding the decisions of the Cabinet submitted to the Emir for ratification and issuance,
Amiri Decision No. (77) of 2018 establishing the General Tax Authority,
The Executive Regulations of the Income Tax Law issued by Law No. (21) of 2009, promulgated by Minister of Economy and Finance Decision No. (10) of 2011,
The proposal of the Minister of Finance,
Has decided the following:
PROMULGATION ARTICLES
Article 1
Promulgation
The provisions of the Executive Regulations of the Income Tax Law issued by Law No. 24 of 2018, attached to this decision, shall apply.
Article 2
Promulgation
The Decision of the Minister of Economy and Finance No. (10) of 2011 mentioned above is hereby repealed, as is any provision contrary to the provisions of this decision and the attached Regulations.
Article 3
Promulgation
All concerned authorities, each within its jurisdiction, shall implement this decision, which shall come into force on the day following its publication in the Official Gazette.
Abdullah bin Nasser bin Khalifa Al-Thani
Prime Minister
Issued in the Emiri Diwan on 14/4/1441 H
Corresponding to: 11/12/2019 AD
We hereby ratify this decision and approve its issuance
Tamim bin Hamad Al-Thani
Emir of the State of Qatar