GTL Summary:

Cabinet Decision No. 39 of 2019, Article 69, mandates the digital implementation of tax procedures. The Authority will establish electronic systems for all tax obligations. Taxpayers must use these systems from the date announced by the Authority. Furthermore, those already registered must adjust their registration within 90 days of the system's launch, a period that the President can extend. This article represents Qatar's shift towards a fully digital tax administration, requiring taxpayers to keep pace with new technological platforms for filing and registration.

Document Type: ERS - Executive Regulations
Law: Income Tax Law 24 of 2018
Decision Number: executive-regulations-39-article-69
Year: 2019
Country: 🇶🇦 Qatar
Official Name: Article 69
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 9 - GENERAL PROVISIONS

Article 69

The Authority will establish necessary electronic systems, programs, and applications to digitally implement the provisions and procedures of the Law and this Regulation.

The rules and procedures included in these systems apply unless they conflict with the Law or this Regulation.

Individuals subject to the provisions of the Law and this Regulation must comply with their tax obligations through these systems from the date announced on the Authority's website and published in at least two widely circulated local daily newspapers.

All registered taxpayers at the time these systems are implemented must adjust their registrations with the Authority according to the provisions of this Regulation within 90 days from the start of these systems. The President may extend this period for additional similar periods.

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