Executive summary

On 24 March 2021, Qatar’s General Tax Authority (GTA) issued Circulars No. 1 and 2 of 2021 to extend the deadline for filing tax returns for the 2020 taxable year.

Detailed discussion

For taxable persons (including companies wholly owned by Qatari/or Gulf Cooperation Council (GCC) nationals where the shareholders are not all resident in Qatar), other than those engaged in the field…