General Tax Authority issues clarification on Master File and Local File submission deadline in Qatar

16 June 2022 - The Chairman of the General Tax Authority (GTA) in Qatar has issued Decision No. 10 of 2022 with the aim to amend certain provisions in Decision No. 4 of 2020 with respect to Transfer Pricing.

There has been ambiguity and uncertainty amongst taxpayers in Qatar when it comes to the due date of the submission of the Master File and Local File (MF/LF) documentation. Article 8 of Decision No. 4 of 2020 issued by the GTA states that 30 June of the fiscal year following the year of declaration was the due date for the MF/LF submission. However, in practice, the GTA previously provided taxpayers with only 30 days from the submission of the corporate tax return to file the MF/LF on the Dhareeba portal. 

There were automatic penalties of QAR 500 per day up to a maximum of QAR 180,000 for late lodgment of the MF/LF as per Article 24 of the Qatar Income Tax Law No. 24 of 2018. 

The current amendment brought in by Decision No. 10 of 2022 has now clarified the due date for submission of the MF/LF in Qatar.

Summary of Decision No. 10 of 2022

The amendments of the Decision are summarized below:

• The due date for submission of the MF/LF is 60 days from the due date of filing the tax return.
• A delay in the submission of the MF/LF on the Dhareeba portal will lead to penalties of QAR 500 per day up to a maximum of QAR 180,000.The amendment confirms that the requirement for the submission of the MF/LF applies to tax years beginning on or after 1 January 2020. 

Key takeaways

• The ambiguity of 30 June from the end of the fiscal year OR 30 days from the tax return date no longer exists. The uncertainty for different year end entities has now been clarified by the GTA.
• This is a much-awaited amendment that will bring clarity and allow taxpayers sufficient time to prepare and submit MF/LF documentation.
• Taxpayers who submitted their corporate tax returns on 30 April 2022 should now get ready to submit the MF/LF on or before 30 June 2022.