GTL Summary:

Cabinet Decision No. 39 of 2019, Article 36, mandates a 10-year retention period for all accounting books and documents. Records must be kept at the place of business unless an exemption is granted. It permits electronic storage via secure computer systems that prevent data manipulation. Original supporting documents must still be retained. Exemption from retention is possible if the tax has been definitively assessed and no losses were recorded in the preceding five years. Taxpayers remain responsible for records even if they contract storage to third parties.

Document Type: ERS - Executive Regulations
Law: Income Tax Law 24 of 2018
Decision Number: executive-regulations-39-article-36
Year: 2019
Country: 🇶🇦 Qatar
Official Name: Article 36
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 3 - TAX OBLIGATIONS

Chapter 3 - Accounting Obligations

Article 36

  1. A taxpayer operating in the state must retain the books, records, and documents referred to in the previous Article at the place of business activity for ten (10) years following the year to which these books, records, and documents pertain, unless they are involved in a dispute, in which case they must be retained as long as the dispute exists.

  2. The Authority may, upon request, exempt the taxpayer from the retention obligation specified in sub-clause (a) of this Article if the following conditions are met:

    1. There are acceptable reasons preventing the taxpayer from retaining the books, records, and documents, or making their retention unusually difficult. The taxpayer must explain these reasons in the submitted request.

    2. The tax for the year to which the books, records, and documents pertain has been definitively assessed and is not disputed before any authority.

    3. The taxpayer has submitted the tax declaration for the year related to the books, records, and documents.

    4. No losses were recorded during the year related to these books, records, and documents and the five preceding years.

    5. The Authority's right to assess tax for the year related to these documents has expired according to the statute of limitations as per Article 37 of the Law.

  3. The taxpayer may maintain and store accounting books and records using a computer system if the following conditions are met:

    1. The system used provides a sufficient level of security to prevent manipulation of entered data or outputs.

    2. All original documents supporting the entries made in the system must be retained.

    3. All documents related to the design, features, and usage of the system must be retained.

    4. The auditor must confirm in their report that the system meets recognized security and accuracy standards, especially regarding the inability to alter entries after confirmation and the inability to manipulate the dates of extracted statements.

    5. Extracts of the entries and accounts must be generated from the system every three (3) months.

    6. The system design must allow the Authority to access all documents and records at any time within the state.

  4. The taxpayer may contract out the maintenance and storage of accounting records and books provided they are maintained and stored in accordance with the provisions of this Regulation, and the taxpayer remains responsible for them and their contents before the Authority.

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