GTL Summary:

Cabinet Decision No. 39 of 2019, Article 24, defines the administrative procedures for withholding tax. Entities must remit withheld taxes to the Authority using the approved form before the 16th day of the month following the transaction. Additionally, the withholding party is required to issue a formal certificate to the beneficiary. This certificate serves as proof of the tax withheld and is essential for the beneficiary when claiming tax credits or refunds. These deadlines and documentation requirements ensure transparency and timely collection of taxes at the source.

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

SECTION 2 - TAX CALCULATION

Chapter 2 - Withholding Tax

Article 24

Tax is withheld and remitted to the Authority using the form prepared by the Authority before the sixteenth day of the month following the month in which the withholding occurred. The person who withholds the tax issues a certificate to the beneficiary from whom the tax was withheld using the form prepared by the Authority.

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