Cabinet Decision No. 39 of 2019, Article 65, governs the appointment of tax agents. Taxpayers may appoint registered agents to represent them, though they remain legally responsible for all obligations. Appointment is mandatory if the taxpayer lacks accounting qualifications. Importantly, the individual who audited the taxpayer's financial statements is strictly prohibited from serving as their tax agent, ensuring a clear division between audit and representation roles. The Minister will further define procedures and exceptions for agent appointments, maintaining professional standards and integrity in tax representation within Qatar.