GTL Summary:

Cabinet Decision No. 39 of 2019, Article 27, requires resident taxpayers and permanent establishments to notify the Authority of any changes affecting their tax status within 30 days. This includes changes in ownership, activity nature, address, or branch count. Notifications are only effective from the date the Authority is informed, and failure to notify may result in financial penalties. It also covers shifts to special tax regimes or participation in exempt projects. This ensuring the Authority's records accurately reflect the taxpayer's current operational and legal structure.

Document Type: ERS - Executive Regulations
Law: Income Tax Law 24 of 2018
Decision Number: executive-regulations-39-article-27
Year: 2019
Country: 🇶🇦 Qatar
Official Name: Article 27
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 3 - TAX OBLIGATIONS

Chapter 1 - Registration and Notification

Article 27

A resident taxpayer or a taxpayer with a permanent establishment in the state must notify the Authority of any change that may affect their tax obligations within thirty (30) days from the date of the change, by any means that provide proof of knowledge. Any change affecting tax obligations is considered effective only from the actual date of notification to the Authority. Financial penalties may be imposed according to the Law. These changes include:

  1. Ownership of the company or establishment.

  2. Nature of the activity.

  3. Number of branches.

  4. Address of the company or establishment.

  5. Participation in tax-exempt projects.

  6. Registration in a zone or with an entity subject to a special tax regime.

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