GTL Summary:

Cabinet Decision No. 39 of 2019, Article 48, clarifies how financial penalties are imposed. Penalties for adjustments or estimations are included in the assessment decision, while others are issued separately. Delay penalties begin the day after the filing deadline, with parts of a month counting as full months. Specifically, late submission penalties apply even if the taxpayer is exempt. For notification failures, a separate penalty is imposed for each individual contract or transaction. This article ensures that penalties are applied systematically and consistently across all types of tax non-compliance.

Document Type: ERS - Executive Regulations
Law: Income Tax Law 24 of 2018
Decision Number: executive-regulations-39-article-48
Year: 2019
Country: 🇶🇦 Qatar
Official Name: Article 48
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 7 - FINANCIAL PENALTIES

Article 48

  1. The President or his delegate may impose financial penalties specified in Article 24 of the Law as follows:

    1. In cases where a tax assessment decision involves adjustment or estimation, financial penalties are included within the assessment decision.

    2. In other cases not referred to in the previous clause, penalties are imposed by a separate decision and the taxpayer is notified accordingly.

  2. The period for calculating the delay penalty stated in Article 2 (1) & (2) of the Law[G23] begins the day following the deadline for filing the tax return, including any extensions granted according to this Regulation.

  3. For the purposes of calculating the financial penalty stated in Article 24(2), Clause 2 of the Law, part of a month is considered a full month.

  4. A financial penalty for late submission of the tax return, as stated in Article 24(1) of the Law, is imposed along with the penalty specified in clause (4) of the same Article if the taxpayer has benefited from a tax exemption.

  5. For the purposes of applying the provisions of Article 24(6) of the Law, a financial penalty is imposed for each contract, agreement, or transaction not notified to the Authority separately.

  6. With respect to Article 2(6)[G24] of the Law , the financial penalties specified in Article 24(3) of the Law apply to all notifications stipulated in this Regulation.

GTL Notes

[G23]We believe that this is an error in the official document and the correct reference should be Article 24 (1) & (2) of the Law.

[G24]We believe that this is an error in the official document and the correct reference should be Article 24(6) of the Law.

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