GTL Summary:

Cabinet Decision No. 39 of 2019, Article 28, outlines notification duties when an activity is disposed of or ceased. Taxpayers must notify the Authority within 30 days of total or partial cessation. Heirs have 60 days to notify in the event of a taxpayer's death, while liquidators must report their appointment and the completion of liquidation within 30 days. Submitting a final tax return within the period exempts the taxpayer from the separate notification requirement. This ensures the tax authority can close files and assess final liabilities promptly.

Document Type: ERS - Executive Regulations
Law: Income Tax Law 24 of 2018
Decision Number: executive-regulations-39-article-28
Year: 2019
Country: 🇶🇦 Qatar
Official Name: Article 28
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 3 - TAX OBLIGATIONS

Chapter 1 - Registration and Notification

Article 28

Taxpayers who have disposed of or ceased their activity, in whole or in part, must notify the Authority using the form prepared by the Authority for this purpose within thirty (30) days following the date of disposal or cessation.

The taxpayer is exempt from the notification requirement if they submit a tax return for income and capital gains within the mentioned period.

Partial cessation of activity refers to the termination of one aspect of the taxpayer's activity or the closure of one or more branches through which this activity is conducted.

Total cessation includes the termination of all activities, including mergers and demergers.

If the cessation is due to the taxpayer's death, the heirs must notify the Authority within sixty (60) days from the date of death.

The liquidator must notify the Authority of their appointment and the completion of the liquidation within thirty (30) days from the date of appointment or the completion of the liquidation, as applicable.

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