Cabinet Decision No. 39 of 2019, Article 33, establishes the thresholds for mandatory audited accounts. A taxpayer must attach final accounts audited by a registered Qatari auditor if their capital exceeds 200,000 riyals, their total income exceeds 500,000 riyals, or their main office is located outside the state. Meeting any of these conditions triggers the audit requirement. This provision ensures a high level of transparency and accuracy for larger enterprises and foreign-based companies operating within the State of Qatar's tax jurisdiction.