GTL Summary:

Cabinet Decision No. 39 of 2019, Article 46, empowers the President to implement executive seizure of a taxpayer's assets to collect final, unpaid tax liabilities and penalties. Seizure occurs if appeal periods pass or final judgments are issued. The Authority must give 30 days' notice to pay before executing the seizure. Recovered funds are prioritized to cover seizure costs, then the tax itself, and finally financial penalties. This enforcement mechanism ensures the State can recover due revenue when taxpayers ignore final assessment decisions and legal judgments.

Document Type: ERS - Executive Regulations
Law: Income Tax Law 24 of 2018
Decision Number: executive-regulations-39-article-46
Year: 2019
Country: 🇶🇦 Qatar
Official Name: Article 46
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 6 - TAX COLLECTION AND REFUND

Chapter 1 - Tax Collection

Article 46

  1. The President shall implement executive seizure procedures on the taxpayer's assets necessary for tax collection. This includes assets held by the taxpayer or others in cases where the tax assessment decision and related financial penalties become final and are not paid by the specified date. This applies under the following conditions:

    1. The period for appeal specified in Article 17 of the Law has passed without the taxpayer filing an appeal against the tax assessment.

    2. The taxpayer's written consent to the tax assessment decision or the Authority's decision on the appeal.

    3. A final decision from the Tax Grievance Committee.

    4. A final judicial judgment regarding the tax assessment or related financial penalties.

  2. In accordance with the laws governing executive seizure, the Authority must notify the taxpayer using one of the methods specified in Article 67(1) of this Regulation, of its intent to impose an executive seizure on their assets. The taxpayer is requested to pay the due amounts within (30) thirty days, failing which the seizure will be executed up to the amount due.

  3. If the taxpayer does not pay the amounts due within the period specified in clause (2) of this Article, the Authority will execute a seizure on the taxpayer's assets following the stipulated procedures, and the amounts due will be allocated as follows:

    1. Costs of seizure and sale.

    2. The tax.

    3. Financial penalties.

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