Qatar's General Tax Authority (GTA) has issued Circular 1/2019 of 4 March 2019, which provides guidance on the filing of tax returns in accordance with Qatar's new Income Tax Law (Law 24 of 2018) ({News-2019-01-24/A/6-previous coverage}). The Circular provides that the following documentation must be included with the return or it will not be accepted by the GTA:
- A valid tax card;
- The valid commercial registration of the entity;
- The valid trade license of the entity;
- The Article of Associati…