GTL Summary:

Cabinet Decision No. 39 of 2019, Article 32, mandates that taxpayers engaged in tax-exempt activities must still submit a tax return. This return must include a financial position statement and a profit or loss statement, along with comprehensive notes and schedules. If specific criteria from Article 33 are met, these accounts must be audited by a registered auditor in the state. This ensures that the Authority can monitor exempt entities to verify they continue to meet the legal requirements for their tax-exempt status under Qatari law.

Document Type: ERS - Executive Regulations
Law: Income Tax Law 24 of 2018
Decision Number: executive-regulations-39-article-32
Year: 2019
Country: 🇶🇦 Qatar
Official Name: Article 32
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 3 - TAX OBLIGATIONS

Chapter 2 - Tax Returns

Article 32

A taxpayer conducting tax-exempt activities under any applicable laws in the state must submit a tax return accompanied by the financial position statement and profit or loss and comprehensive income statement for the accounting period, with notes, data, and schedules attached or supplementary to them, audited by an auditor registered in the state if any of the conditions specified in Article 33 of this Regulation are met.

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