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June 26, 2026
Contents
Article 1 - Definitions
Article 2 - Formation of Tax Appeal Committees
Article 3 - Committee Competence
Article 4 - Term of Office
Article 5 - Committee Meetings
Article 6 - Filing Appeals
Article 7 - Appeal Registration
Article 8 - Hearing Procedures
Article 9 - Committee Instructions
Article 10 - Language Requirements
Article 11 - Consolidation of Appeals
Article 12 - Expert Assistance
Article 13 - Appeal Examination
Article 14 - Committee Decisions
Article 15 - Appeal Removal
Article 16 - Amicable Settlement
Article 17 - Decision Draft
Article 18 - Error Rectification
Article 19 - Member Independence
Article 20 - Conflict of Interest
Article 21 - Committee Correspondence
Article 22 - Pending Cases
Article 23 - Remuneration
Article 24 - Abolition of Previous Resolution
Article 25 - Implementation and Enforcement
Having considered the Constitution,
The Civil and Commercial Procedures Law promulgated by Law No. 13 of 1990 and its amending laws,
The Income Tax Law promulgated by Law No. 24 of 2018,
Law No. 25 of 2018 on Excise Tax,
Emiri Decree No. 29 of 1996 on the decisions of the Council of Ministers, which are submitted to the Emir for ratification and issuance,
Emiri Resolution No. 77 of 2018 Establishing the General Authority for Taxes,
Cabinet Resolution No. 17 of 2011, appointing the chairperson and members of the Tax Appeal Committee, organizing its work and determining its remuneration, and amending resolutions thereof,
The proposal of the Minister of Finance
In applying the provisions of this law, the following words and phrases shall have the meanings assigned thereto, unless the context otherwise requires:
Authority: The General Tax Authority (GTA)
The Committee: Either of the two Tax Appeal Committees, formed under Article 2 of this resolution.
The Appellant: The taxpayer or whoever acts on its behalf.
Two tax appeal committees shall be formed in the Authority, each headed by a judge of the Court of Appeal chosen by the Supreme Judicial Council, with the membership of a representative of each of the following:
The State Audit Bureau.
Qatar Chamber of Commerce and Industry.
Each of the authorities shall nominate its representative.