GTL Summary:

Cabinet Decision No. 39 of 2019, Article 41, specifies the mandatory content of tax assessment decisions. Every decision must state the facts and legal provisions relied upon, the calculated taxable income, the tax due, and any financial penalties. It must clearly outline the payment period, location, and the taxpayer's right to appeal. The Authority is responsible for notifying the taxpayer using approved forms and may correct any typographical or mathematical errors. This ensures legal transparency and provides taxpayers with the necessary information to either comply or contest the decision.

Document Type: ERS - Executive Regulations
Law: Income Tax Law 24 of 2018
Decision Number: executive-regulations-39-article-41
Year: 2019
Country: 🇶🇦 Qatar
Official Name: Article 41
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 4 - AUTHORITY'S POWERS AND DUTIES

Chapter 4 - Tax Assessment

Article 41

  1. The tax assessment decision, whether amended or estimated, must include the following details:

    1. The facts, information, and evidence based on which the tax was assessed, including identifying the provisions of the Law and Regulation that were relied upon for the assessment.

    2. The taxable income, the tax due, and related financial penalties.

    3. The period during which the tax and penalties must be paid, and the place of payment.

    4. The taxpayer's right to object to and appeal the assessment decision according to the provisions of the Law and this Regulation.

  2. The Authority notifies the taxpayer of the tax assessment decision on the form prepared for this purpose, in accordance with the provisions of Articles 67 and 68 of this Regulation.

  3. The Authority may correct typographical or mathematical errors that occur in the decisions and notifications it issues.

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