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27 September 2023

12 Rabee' Al-Awwal 1445

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Law No. 21 of 2009 The Income Tax Law

Law Summary Record Type: LawNumber: 21Date: 17/11/2009 Corresponding to 30/11/1430 HijriNumber of Articles: 64Status: In force

Official Gazette :Issue: 12Offcial Journal Issue Publication Date: 27/12/2009 Corresponding to 11/01/1431 HijriPage from: 3

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Section Name

Tax exemption Committee

51 Article

Tax Exemption Committee shall be constituted in the Ministry and shall be composed of two representatives of the Ministry of Economy and Finance, one of them shall be the chairperson of the committee, and a representative of each of the following:

a- The Ministry of Business and Trade,

b- The Ministry of Energy and Industry,

c- Qatar Chamber of Commerce and Industry,

Each of the authorities shall nominate their representatives in the Committee. The decision of the Council of Ministers shall be issued, upon a proposal of the Minister, to appoint the chairperson and members of the Committee, to organize its functions and to determine its remuneration.

52 Article

TheTax Exemption Committee shall be responsible of the following:

Receiving and studying tax exemption applications and making recommendations to the Minister in their respect. The exemption period shall not exceed six years.
Studying cases of revocation of exemptions because of the breach of legal requirements or deviation from the objects and making recommendations to the Minister in their respect.

53 Article

The Tax ExemptionCommittee shall take into account the following criteria when considering applications for exemption:

The project shall contribute to the support and development of industry,agriculture, fishery, trade, petroleum, mining, tourism, land reclamation,transportation or any activities or projects needed by the country which provide socioeconomic benefits, whether such projects are wholly or jointly owned by Qatari or foreign individuals, companies.
The project shall be in line with the objectives of the economic development plan, shall be approved by the government and shall contribute to the development of the national economy, provided the following is taken into consideration:

a- The volume and the location of the investment.

b- The commercial profitability.

c- The extent to which the project is integrated with other projects.

d- The extent to which the project relies on the production factors available in the country.

e- The impact of the project on the balance of trade and the balance of payments.

The project shall introduce modern technology.
The project shall lead to the creation of employment opportunities for nationals.

54 Article

1- The decision for the exemption shall be issued by the Minister, where the period of exemption recommended by the committee does not exceed three years.

The exemption decision shall be issued by the Council of Ministers,upon the recommendation of the committee accompanied by the Minister's opinion, where the period of exemption exceeds three years.
The exemption period provided for in the previous two paragraphs shall begin on the date of issuing the exemption decision or the date of commencing the activity.
The decision to revoke the exemption shall be issued, upon the recommendation of the Tax Exemption Committee, by the authority that issued the exemption. Waived tax and the financial penalties related the tax exemption shall be collected in accordance with the provisions of this law.

55 Article

The taxpayer may appeal to the Minister against the decision revoking the exemption within thirty days from the notification of the decision by a registered mail with acknowledgement of receipt. The Minister may decide to refer the appeal to the Tax Exemption Committee. The appeal shall be settled within thirty days from the date of its submission without exception. Should there be no response during this period, that shall be deemed as refusal of the appeal.

56 Article

The provisions of Articles 52 to 55 of this law shall apply to expansion projects, provided that the expansion cost exceeds 50% fifty percent of the cost of the original project