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 co…