GTL Summary:

Cabinet Decision No. 39 of 2019, Article 17, allows for flexibility in depreciation rates. Taxpayers may submit a justified request to the Authority to increase the standard rates based on the unique nature of their activity or asset characteristics. The Minister holds the power to approve these increases. If the Authority fails to respond within 60 days of the submission, the request is considered implicitly rejected. This provision offers a mechanism for businesses with high-intensity asset usage to align tax depreciation with actual economic wear.

Document Type: ERS - Executive Regulations
Law: Income Tax Law 24 of 2018
Decision Number: executive-regulations-39-article-17
Year: 2019
Country: 🇶🇦 Qatar
Official Name: Article 17
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 2 - TAX CALCULATION

Chapter 1 - Taxable Income

Article 17

The Minister may increase the depreciation rates specified in the previous Article if the taxpayer submits a request to the Authority with reasonable justifications that consider the nature of the activities and the characteristics of the assets. If the Minister does not respond to the request within sixty (60) days from the date of submission, it is considered implicitly rejected.

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