GTL Summary:

Cabinet Decision No. 39 of 2019, Article 35, specifies the mandatory accounting documentation for taxpayers in Qatar. Every entity must maintain accurate accounting books, records, and supporting documents in accordance with state laws and accounting standards. Specifically, the regulation requires the maintenance of a general journal, a general ledger, and an inventory book. These records form the essential basis for determining taxable income and ensuring that all business transactions are properly documented and available for review by the tax Authority during audits.

Document Type: ERS - Executive Regulations
Law: Income Tax Law 24 of 2018
Decision Number: executive-regulations-39-article-35
Year: 2019
Country: 🇶🇦 Qatar
Official Name: Article 35
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 3 - TAX OBLIGATIONS

Chapter 3 - Accounting Obligations

Article 35

A taxpayer operating in the state must maintain accounting books, records, and related documents and supporting documents necessary for their activity according to the laws and accounting standards in force in the state, specifically including:

  1. General journal.

  2. General ledger.

  3. Inventory book.

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