GTL Summary:

Cabinet Decision No. 39 of 2019, Article 43, governs the next stage of the appeals process. If a taxpayer's initial appeal is rejected or remains unanswered, they may escalate the matter to the Tax Grievance Committee. This must be done within 30 days of the rejection notification or the expiration of the response period. This second-tier review mechanism ensures an independent evaluation of the Authority's decisions, providing taxpayers with a further administrative remedy before seeking judicial intervention in tax disputes within the State of Qatar.

Document Type: ERS - Executive Regulations
Law: Income Tax Law 24 of 2018
Decision Number: executive-regulations-39-article-43
Year: 2019
Country: 🇶🇦 Qatar
Official Name: Article 43
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 5

Chapter 2 - Complaints

Article 43

  1. Taxpayers may appeal the Authority's decision on an appeal before the Tax Grievance Committee stipulated in Article 19 of the Law, within (30) thirty days from the date of notification of the decision or from the expiration of the period set for deciding on the appeal without a response.

  2. In accordance with the provisions of clause (1) of this Article, taxpayers may appeal the Authority's decisions according to the Law and this Regulation within (30) thirty days from the date they are notified of the decision or from the expiration of the periods set for deciding on their requests.

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