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Qatar: Additional country-by-country reporting guidance, notification filing deadline extended

Qatar: CbC reporting guidance, notification filing

The tax department in Qatar issued a circular providing details for filing country-by-country (CbC) reporting and CbC notifications.

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The CbC reporting requirements were originally published in September 2018. Read TaxNewsFlash

The recent circular extends the filing deadline for the CbC notifications. For constituent entities of a multinational enterprise (MNE) group or a tax resident in Qatar designated as the “ultimate parent” or “surrogate parent,” the deadline for filing CbC notifications has been extended for financial years starting between 1 January 2017 and 31 December 2018. 

  • For financial years starting on or after 1 January 2018, the CbC notification filing deadline is the same as the deadline for submission of the CbC report (i.e., no later than 12 months after the last day of respective financial year). 
  • For the submission of notifications for constituent entities that are residents in Qatar that are not the “ultimate parent entity” or the “surrogate parent entity,” the deadline will be determined and announced separately by the competent authority.  

The circular also provides more information on the format and mode of filing a CbC report (XML), and on a standard format for the notifications required to be filed.

 

For more information, contact a KPMG tax professional in Qatar:

David Snowden | +974 445 76 444 | dsnowden@kpmg.com

Barbara Henzen | +974 445 76 444 | bhenzen@kpmg.com

 

Read a December 2018 report [PDF 76 KB] prepared by the KPMG member firm in Qatar

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