GTL Summary:

Cabinet Decision No. 39 of 2019, Article 33, establishes the thresholds for mandatory audited accounts. A taxpayer must attach final accounts audited by a registered Qatari auditor if their capital exceeds 200,000 riyals, their total income exceeds 500,000 riyals, or their main office is located outside the state. Meeting any of these conditions triggers the audit requirement. This provision ensures a high level of transparency and accuracy for larger enterprises and foreign-based companies operating within the State of Qatar's tax jurisdiction.

Document Type: ERS - Executive Regulations
Law: Income Tax Law 24 of 2018
Decision Number: executive-regulations-39-article-33
Year: 2019
Country: 🇶🇦 Qatar
Official Name: Article 33
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 3 - TAX OBLIGATIONS

Chapter 2 - Tax Returns

Article 33

A taxpayer must attach audited final accounts by a registered auditor in the state to the tax return if any of the following conditions are met:

The capital exceeds two hundred thousand (200,000) Riyals.

The total income exceeds five hundred thousand (500,000) Riyals.

The main office is outside the state.

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