The General Tax Authority announced the reception of those charged with the authority’s headquarters to obtain information and respond to inquiries related to the initiative of exemption from financial penalties, in addition to submitting the simple tax declaration, within the framework of the authority’s continuous efforts to facilitate procedures and reduce the burdens, and enhance the levels of voluntary compliance.
The authority explained that this initiative continues on Sunday, Tuesday and Thursday of each week, from 8:00 am to 12:00 pm, until the date of August 31, 2025, in the Tower of the General Authority for Taxes, and indicated that this step comes within a broader plan aimed at improving the experience of those charged with and providing more efficient and flexible services.
The exemption from financial penalties is one of the qualitative initiatives that aims to enable the taxpayers to settle their tax conditions through the exemption from the penalties resulting from the delay in registration, the provision of decisions or the payment of dues, and the initiative is granted a 100% exemption of financial penalties until the date of August 31, 2025, according to a set of controls and provisions.
The Authority also provides support and guidance services regarding the simplified tax declaration, with the aim of facilitating the procedures for submitting the declaration and enabling them to fulfill their tax obligations accurately and smoothly, in a manner that enhances transparency and contributes to the consolidation of the culture of tax compliance.
The authority calls on all those charged with benefiting from this initiative during the specified period, confirming its commitment to providing effective and integrated tax services that support the business environment and contribute to achieving sustainable economic development.
The authority called on all companies and institutions that carry a commercial record or a commercial license – including the tax exempt – to submit its declarations through the electronic “tax” portal.
In this context, the commission clarified that it is constantly working to provide an integrated system that ensures the facilitation of the process of providing tax declarations, and providing the necessary support to those charged with fulfilling their tax obligations in the prescribed dates.
This trend comes within the framework of the authority’s keenness to facilitate tax procedures and enhance commitment, in a way that contributes to achieving the goals of the state’s financial policy and supporting economic growth.
The tax declarations are submitted through the electronic tax portal, and the application can also be applied through the application of a tax (the service has been activated for companies that apply to the conditions for submitting the simple declaration).
The guidelines provided by taxes included complete clarifications on the tax decisions and those charged with submitting, the facilities provided by the authority, and the electronic platform tax system through which the submission is being submitted.
Binding companies to appoint an audit office
The General Tax Authority revealed during its instructions that there are two types of companies obligated to submit tax decisions .. The first is the binding companies to appoint an audit office – accounting – which are 100%foreign ownership companies, or companies that include Qatari and foreign partners, if the capital exceeds 200 thousand riyals or the total revenue exceeds 500 thousand riyals or the headquarters outside the country.
Likewise, companies owned by Qataris or citizens of the Gulf Cooperation Council countries by 100 %, whose capital is 1 million riyals or more, or their revenues during the year is 5 million riyals or more.
It is also committed to appointing the audit office companies owned by the citizens of the Gulf Cooperation Council countries by 100% without the presence of residence in the State of Qatar.
Unaolized companies to appoint an audit office
The authority explained that the second type is the non -binding companies to appoint an audit office – accounting – and can submit the simplified tax declaration,
They are companies owned by Qataris or citizens of the Gulf Cooperation Council countries by 100 %, provided that residence is proven in the State of Qatar, and that its capital is less than 1 million riyals and its revenues during the year less than 5 million riyals.
As for home projects that have a home license and have no commercial record, they are not obligated to appoint an audit office.
The Tax Authority confirmed that the simplified tax declaration can be submitted without the need to appoint an audit office through the electronic tax portal or the application of a tax.
Conditions for submitting a simplified tax declaration
Regarding the conditions for submitting the simplified tax decisions, the authority confirmed that it includes … residence in the State of Qatar, that the capital be less than 1 million riyals, and that the total revenue be less than 5 million riyals, for companies owned by Qatari citizens or from the Gulf Cooperation Council countries.
In charges of submitting declarations
All companies that have a commercial record, even if they do not practice their commercial activities, as well as individuals who practice economic activities and achieve a taxable income obligated to submit a tax declaration, even if they are beneficiaries of tax exemptions such as Qatari citizens.
Companies to pay the income tax
On the subjects subject to the payment of income tax, the authority confirmed that it includes 100%foreign ownership companies, and companies that include Qatari and foreign partners.
Income -exempt companies
As for the income -exempted companies, they are 100% owned by Qataris and citizens of the Gulf Cooperation Council countries, and residence in the State of Qatar) must be proven.
On the documents required to submit the tax decisions, the commission indicated that with regard to income tax (simplified declaration) it will be
The documents are related to the terms of the simplified recognition revenues, rents, salaries, public expenditures)
As for the income tax (the principle of entitlement), the documents are
The financial statements prepared in accordance with the accounting standards in force in the country.
Home Projects:
The owners of the licensed home projects must register with a tax, which are the projects whose owners are taking from their homes and practicing their activities, and the Ministry of Trade and Industry granted them licenses to practice commercial business in homes,
They are projects that consist of activities that do not require high costs, and depends on personal skills mainly, and do not use worry equipment for comfort or dangerous materials and the aim of them is to obtain a degree of profit and provide living costs for the licensee and his family.
In order to facilitate the owners of these projects, a ministerial decision stipulated the cancellation of the condition of putting an introductory plate at the entrance to the licensed house to practice the activity, with no advertising or promotional panels on the house or external walls for it, and the placing of flags or tapes is prohibited.
This amendment came to motivate the owners of small projects, and to facilitate the license applicants to carry out business in homes, as the status of the identification plate may display the residents of the house licensed to practice the activity in it or part of it for embarrassment, and it is a reason for not seeking the license, and given the privacy considerations of the Qatari community, and to preserve the continuity of the work of home projects.
Granting licenses for commercial business in homes aims to organize the practice of commercial activities from the home, and to open areas for entrepreneurs, owners of small projects and urge them to be creative, develop and support their capabilities and ideas, to invest in their projects, by allowing them to practice some commercial activities from their homes, which constitutes a motivation to expand and develop their projects and open commercial stores and contribute to economic development and economic diversity.