Excellencies / Ministers
M /s. Heads of government agencies and public authorities and institutions
M /s. Taxpayers and Auditor's Offices
Al-Doha
With reference to the provisions of the Income Tax Law issued by Law No. 21 of 2009, especially Articles 2, 3, 4, 11, 20 and 21 thereof, kindly follow the below instructions when making payments, in the implementation of contracts that are fully or partially completed in the State.
First: In case the payments are made to taxpayers residing in the State:
In the case of companies:
The company shall be resident if it is established in the State or its actual headquarters is located therein. This can be confirmed through the data contained in the Commercial Register Extract (which shall be valid), as the nationality of the company is Qatari, and its legal form follows one of the forms stipulated in the Commercial Companies Law issued by Law No. 5 of 2002 (partnership company, limited liability company, joint stock company, etc.).
If the payments are made in the implementation of a contract concluded with a resident company as set out above, the last payment shall be disbursed as soon as the company submits a valid tax card. Issuing a Tax Assessment or a No Objection Certificate (NOC) from the Public Revenues and Tax Department is not a must.
Regarding natural persons: If the payments are made to a natural person residing in the State, holding Qatari nationality (the nationality of one of the other GCC countries), and carrying out an activity in his name (within the framework of an individual institution), the last payment shall be disbursed by virtue of a valid tax card.
Second: If payments are made to non-resident taxpayers: