Cabinet Decision No. 39 of 2019, Article 11, lists specific taxes and costs that are non-deductible for income tax purposes. This includes income tax paid within Qatar and any taxes borne by the taxpayer outside the state. Furthermore, income tax paid on behalf of non-residents and indirect taxes that are already refundable or deductible under other laws cannot be subtracted from gross income. This article ensures that tax liabilities themselves are not used to reduce the taxable base, maintaining a clear distinction between operational costs and tax obligations.