Circular of the GTA President No. 10 of 2020

M/ s taxpayers, accounting offices, and companies

With reference to

• Convention on Mutual Administrative Assistance in Tax Matters;

• Multilateral Convention of Competent Authorities on the Exchange of State-by-State Reports;

• The Income Tax Law promulgated by Law No. 24 of 2018;

• The Executive Regulations of the Income Tax Law issued by the Council of Ministers No. 39 of 2019;

• The Minister of Finance Decision No. 16 of 2019 on State-by-State Reports;

• The decision of GTA No. 7 of 2019 on penalties for violating obligations related to State-by-State Reports;

  And with regard to the notices of the reporting entity and its residence provided for in Article 3 of the aforementioned Minister of Finance decision;

Kindly be informed of the following: -

1. Any entity listed in the Multinational Projects Group and resident in the State of Qatar shall notify the General Tax Authority that it is the principal parent entity, no later than the last day of the fiscal year of the Multinational Projects Group.

2. Accordingly, the principal entities of the Multinational Projects Groups that are resident in the State of Qatar are required to submit the said notice for the fiscal year reported to that group, which commenced on January 1, 2020, no later than December 31, 2020. The entity listed in the Multinational Projects Group that is resident in the State of Qatar and that is not a principal entity is not required to notify the General Tax Authority of the identity and residence of the reporting entity, notwithstanding whether the principal entity is resident or not resident in the State of Qatar.

   As mentioned above, the notice shall be submitted electronically on the "Dhareeba" system, provided that the entities registered in the Qatar Financial Centre shall continue to submit the aforementioned notice in coordination with the Tax Department of the Centre. You can view the notice steps outlined in the User Guide on the "Dhareeba" system.

   Best Regards,

   //Signature Affixed//

   Ahmed bin Issa Al Muhannadi

   General Tax Authority President