Article 20 dictates payment timelines: tax is due upon return submission, or within thirty days if an assessment becomes final after an appeal. The Authority may allow installment payments. Critically, Law 11/2022 introduced a foreign tax credit system. Taxpayers who have paid income tax to a foreign state or local authority can deduct that amount from their Qatari tax liability, up to the amount of tax due in Qatar. The credit applies only to taxes actually paid and reduced by any foreign refunds; however, foreign taxes on income that is exempt in Qatar are not deductible.