Cabinet Decision No. 39 of 2019, Article 23, provides an exemption from withholding tax for specific entities. No tax is withheld on payments made to persons or companies that hold a valid tax card issued by the Authority. This exemption also applies to entities registered within the Qatar Financial Centre (QFC). Notably, it specifically includes payments made to a permanent establishment owned by a non-resident in the State, provided they are properly registered. This article prevents double-taxation at the source for entities already integrated into the local tax system.