GTL Summary:

Cabinet Decision No. 39 of 2019, Article 68, defines the recognized contact addresses for official tax notifications. For physical mail, the Authority uses the latest address registered, specified in correspondence, or the taxpayer's last known residence/business place. For electronic notifications, the registered email address is used. For legal entities, the Authority follows a hierarchy: the entity's provided email, the representative's email, or the last known email of an authorized person. This precise hierarchy ensures that legal notifications are sent to the most reliable and authorized recipients.

Document Type: ERS - Executive Regulations
Law: Income Tax Law 24 of 2018
Decision Number: executive-regulations-39-article-68
Year: 2019
Country: 🇶🇦 Qatar
Official Name: Article 68
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 9 - GENERAL PROVISIONS

Article 68

  1. For the purposes of the previous Article, the following contact addresses of the person to be notified are recognized:

    1. The latest postal address of the taxpayer registered with the Authority or specified by the person to be notified, or typically used in their correspondence, or their last known residence or place of business.

    2. The latest email address of the taxpayer registered with the Authority or specified by the person to be notified.

  2. When notifying a legal entity via email, the following order is observed:

    1. The email address previously provided.

    2. The email address of the legal representative of the entity to be notified.

    3. The latest known email address of a person acting on behalf of the entity to be notified.

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