Qatar resident entities are required to comply with the transfer pricing guidelines set by the Qatar General Tax Authority (GTA) starting financial years 1 January 2020.
In this update, we provide a snapshot of the transfer pricing filing obligations in Qatar.
What?
- Transfer Pricing Declaration Master File and Local File
How?
- Submission is via the Dhareeba Portal
When?
- Transfer Pricing Declaration Four (4) months from the financial year end
- Master File and Local File Six (6) months from the financial year end
Who?
Qatar entities with related party transactions
- Transfer Pricing Declaration Annual revenue or assets is greater than or equal to QAR 10 Million
- Master File and Local File Annual revenue or assets is greater than or equal to QAR 50 Million