Qatar: Transfer pricing documentation guidelines

Qatar: Transfer pricing documentation guidelines

The tax authority of Qatar confirmed the applicability of transfer pricing guidelines for documentation and compliance.

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The specific reporting requirements are effective from financial years beginning on or after 1 January 2020.

The documentation and reporting requirements include:

  • Transfer pricing declarations are to be filed with the tax return if total revenue for the year or the total value of assets is equal to or greater than QAR 10 million (approximately U.S. $2.7 million).
  • The Master file and Local file are to be filed by 30 June of the year following the tax year if total revenue for the year or the total value of assets is equal to or greater than QAR 50 million and if there are parties related to the taxpayer located outside Qatar.

The Dhareeba portal has been programmed and equipped to support submissions of the detailed information requirements provided by the transfer pricing declaration, Master file, and Local file.

Read a March 2021 report prepared by the KPMG member firm in Qatar 

For a detailed description of the transfer pricing documentation rules, read a March 2021 report [PDF 105 KB] prepared by the KPMG member firm in Qatar

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