GTL Summary:

Cabinet Decision No. 39 of 2019, Article 45, allows for instalment payments of taxes and penalties if a taxpayer proves financial instability. Requests must be approved by the Authority; silence for 60 days is an implicit rejection. Approved instalments suspend further delay penalties. However, withholding tax and criminal fines are ineligible for instalments. If any instalment is missed, the entire remaining balance becomes immediately due, and penalties are recalculated from the approval date. This offers relief to struggling businesses while maintaining strict consequences for failing to adhere to the plan.

Document Type: ERS - Executive Regulations
Law: Income Tax Law 24 of 2018
Decision Number: executive-regulations-39-article-45
Year: 2019
Country: 🇶🇦 Qatar
Official Name: Article 45
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 6 - TAX COLLECTION AND REFUND

Chapter 1 - Tax Collection

Article 45

  1. The due tax and any related financial penalties must be paid in one lump sum. However, with the Authority's approval, they can be paid in instalments, upon the taxpayer's request, if the following conditions are met:

    1. The taxpayer proves financial instability making it difficult to pay the tax and financial penalties in one lump sum.

    2. The taxpayer has not previously been granted instalment approval and failed to adhere to the instalment payment schedule.

    3. The amount requested for instalment does not include due tax, related financial penalties, fines arising from any crimes stipulated in Article 26 of the Law, or tax deducted at source or related financial penalties.

  2. Failure of the Authority to respond to the instalment request within (60) sixty days is considered an implicit rejection of the request. If approved, the calculation of financial penalties stipulated in Article 2(2) of the Law is suspended for the amounts included in the request.

  3. If the taxpayer fails to pay any instalment on the scheduled date, all remaining instalments become immediately due, and the financial penalty specified in Article 24(2) of the Law is recalculated on the unpaid amounts, effective from the date of approval of the instalment request.

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