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Taxable period

The tax year is generally the same as the calendar year, although advance approval may be sought from the Qatar tax authorities to use a company's accounting year-end.

Tax returns

The tax return is due within four months from the end of a company's accounting period.

Payment of tax

The tax payable is based on the tax declaration and should be paid on the same day that the tax return is due.

Late filing penalties

The Qatar tax law contains a penalty regime, which imposes a penalty for the late filing of a tax return. In addition, a penalty applies where there is a late payment of tax.

Objection and appeals process

It is possible for a taxpayer to initially object directly to the tax department regarding a decision related to a tax position. If the objection is unsuccessful with respect to altering the tax department's decision, an appeal may be made by the taxpayer to the Tax Appeals Committee. Based on the Tax Appeals Committee's decision with respect to the appeal, a final appeal may be made by either the tax department or the taxpayer to the administrative chamber of the court. The law prescribes time limits for each stage of the appeal process.

Accounting and audit requirements

A company's CIT return is required to be accompanied by audited financial statements. The audit report must be signed by a Qatar registered auditor. Qatar tax law requires accounts to be prepared in accordance with IFRS.

Accounting record retention

All accounting books, registers, and documents relating to activity in Qatar are required to be retained in Qatar for a ten-year period.

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