Qatar Issues Additional Circular on Tax Return Filing Requirements

Qatar's General Tax Authority (GTA) has issued Circular 2/2019 of 18 April 2019, which provides further guidance on the filing of tax returns in accordance with Qatar's new Income Tax Law (Law 24 of 2018) ({News-2019-03-21/A/4-previous coverage}). This includes that the GTA is setting up a special team to receive corporate tax returns for the year ended 31 December 2018. Further, the GTA has expanded the list of items that must be included with the tax return. As with Circular 1/2019, the fol…