Qatar: Guidance on submission of no-objection certificate
Circular No.1 for 2022
Circular No.1 for 2022
The tax authority issued Circular No.1 for 2022, providing guidance on the submission of a no-objection certificate (NOC) / tax clearance required to disburse amounts retained by the tax authority with respect to relevant contracts (i.e., those subject to “retention” rules in Qatar).
The following information must be provided with a NOC application:
- Detailed trial balance in Excel format showing the detailed transactions for the years for which the NOC is required
- Statement of the projects and contracts executed by the company, indicating the contract number, the starting and end dates of the contract, the total contract value, the change orders, if any, the contracting party, and the payments received in terms of each contract for the years for which tax clearance is required
- Copy of the contracts concluded, which were subject to “retention,” with the Arabic translation when needed
- Analysis of the revenues account by contract, determining the receivables, the completion rate, and paid amounts for each year separately, in addition to the general ledger in Excel format
- Work completion certificates indicating the beginning, end, and value of works and change orders, with a statement of the amounts retained by the contracting authority for each contract for the years for which tax clearance is required
Read an October 2022 report [PDF 180 KB] prepared by the KPMG member firm in Qatar
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