GTL Summary:

Cabinet Decision No. 39 of 2019, Article 65, governs the appointment of tax agents. Taxpayers may appoint registered agents to represent them, though they remain legally responsible for all obligations. Appointment is mandatory if the taxpayer lacks accounting qualifications. Importantly, the individual who audited the taxpayer's financial statements is strictly prohibited from serving as their tax agent, ensuring a clear division between audit and representation roles. The Minister will further define procedures and exceptions for agent appointments, maintaining professional standards and integrity in tax representation within Qatar.

Document Type: ERS - Executive Regulations
Law: Income Tax Law 24 of 2018
Decision Number: executive-regulations-39-article-65
Year: 2019
Country: 🇶🇦 Qatar
Official Name: Article 65
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 9 - GENERAL PROVISIONS

Article 65

A taxpayer may appoint a tax agent registered with the Authority to represent and act on their behalf in tax matters without compromising the taxpayer's legal responsibility.

If the taxpayer or their representative is not sufficiently qualified in accounting, they must appoint a tax agent. In all cases, the individual who audited the taxpayer's financial statements cannot serve as a tax agent before the Authority.

The Minister will issue regulations outlining the procedures and conditions for appointing tax agents, their obligations, and the exceptions to requiring a tax agent.

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