Tax Audit Rights and Procedures
Written in plain language for general understanding. This is educational content, not legal advice. Based on Qatari national laws, Emiri decrees, and ministerial decisions.
Qatari National Law
What is this right?
If the General Tax Authority audits your company, you have specific rights:
- The GTA may audit your tax returns and request supporting documents within 5 years from the filing date.
- You have the right to receive written notice before an audit begins.
- You can provide explanations and additional documents to support your tax position.
- If the GTA adjusts your tax assessment, you receive a written notification explaining the changes and additional tax owed.
- You have the right to object to the assessment within 30 days.
When does it apply?
- Your company receives a notice of audit from the General Tax Authority.
- You disagree with a tax assessment or adjustment made by the GTA.
- The GTA requests documents or information about your tax returns.
What should you do?
- Cooperate with the audit and provide requested documents promptly.
- Hire a tax advisor or accountant to assist you during the audit process.
- If you disagree with the assessment, file a written objection within 30 days.
- Keep organized financial records for at least 10 years to support your tax positions.
What should you NOT do?
- Do not ignore audit requests. Non-cooperation can lead to estimated assessments and penalties.
- Do not destroy or alter records during or before an audit. This is a criminal offence.
- Do not miss the 30-day objection deadline. After that, you may lose the right to challenge the assessment.
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