GTL Summary:

Cabinet Decision No. 39 of 2019, Article 67, specifies the approved methods for communication between the Authority and taxpayers. Official notifications from the Authority can be delivered via direct hand delivery, registered mail, or approved electronic means (email and apps) that provide receipt confirmation. Conversely, taxpayers can submit information to the Authority via registered mail, hand delivery, or electronic systems. This formalizes digital communication as a legally recognized method, ensuring that both parties have multiple secure channels for the exchange of documents and notifications.

Document Type: ERS - Executive Regulations
Law: Income Tax Law 24 of 2018
Decision Number: executive-regulations-39-article-67
Year: 2019
Country: 🇶🇦 Qatar
Official Name: Article 67
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 9 - GENERAL PROVISIONS

Article 67

  1. Communications from the Authority to taxpayers or other parties are conducted through one of the following methods:

    1. Direct delivery with a receipt signature;

    2. Registered mail;

    3. Electronic means that provide confirmation of receipt, such as email;

    4. Electronic systems, programs, and applications approved by the Authority.

  2. Communications from taxpayers or other parties to the Authority are conducted through one of the following methods:

    1. Registered mail to the Authority's postal address;

    2. Hand delivery at the Authority's office, according to its approved procedures;

    3. Electronic systems, programs, and applications approved by the Authority.

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