TaxSavvyQA

WHT and contract checks before closure

Do open WHT months matter when closing?

The situation

All WHT statements must be filed and paid before clearance.

The law

  • Law No. 24 of 2018 on Income Tax (withholding tax): 5 percent WHT on interest, royalties, technical fees, commissions and service fees paid to non-residents with no Qatar PE; remit by the 16th of the next month
  • GTA announcement on certificate validity (June 2025): Tax compliance certificate valid one year; NOC for CR cancellation valid 90 days; NOC for change of ownership valid 180 days

What it means for you

Review foreign payments over the open years and file any missing monthly WHT statements. Unfiled WHT shows up when the GTA reviews the NOC request and delays the closure. Settle the WHT and penalties first.

What to do

  1. Review foreign payments.
  2. File missing WHT months.
  3. Pay.
  4. Then request NOC.

We can do this for youLiquidation and cancellation of a company with GTA clearance: QAR 12,000

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