GTL Summary:

Cabinet Decision No. 39 of 2019, Article 30, grants the Authority the power to extend tax return deadlines by up to four months. Taxpayers must submit a request with acceptable reasons at least 60 days before the original deadline. The Authority may consider late requests for reasons arising after this period. If the Authority does not respond within 30 days of the request, it is considered an implicit rejection. This article provides necessary flexibility for taxpayers facing genuine difficulties while maintaining a structured timeline for tax administration.

Document Type: ERS - Executive Regulations
Law: Income Tax Law 24 of 2018
Decision Number: executive-regulations-39-article-30
Year: 2019
Country: 🇶🇦 Qatar
Official Name: Article 30
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 3 - TAX OBLIGATIONS

Chapter 2 - Tax Returns

Article 30

The Authority may extend the deadline for submitting the tax return by no more than four (4) months from the final submission date if the taxpayer submits a request with acceptable reasons at least sixty (60) days before the final submission date. The Authority may consider requests submitted after this period if the delay is due to reasons arising after the specified request period.

The Authority's failure to respond to the request within thirty (30) days from the submission date is considered an implicit rejection.

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