Qatar’s General Tax Authority (GTA) has implemented significant changes to the withholding tax (WHT) declaration process through the Dhareeba tax portal. Although not formally announced through public circulars or official communication channels, the new procedures are already in effect and are reshaping how businesses file their monthly WHT returns.
All WHT declarations must now be linked to a contract that has been previously submitted through Dhareeba’s Contract Reporting module. Taxpayers are required to provide the Contract Submission Acknowledgment Reference Number generated by Dhareeba and their internal Contract Reference Number. If contract information is missing or not yet approved, the system will prevent submission of the WHT return.
The online WHT return template has also been updated to include new mandatory fields tied directly to contract reporting. These fields must be selected from a predefined drop down menu before filing. In addition, taxpayers must upload purchase orders (POs) immediately after submitting each contract. While POs are not directly linked to WHT filings, they have become a compulsory compliance requirement under the new process.
These changes apply to all future WHT returns, as well as any prior period returns that have not yet been drafted in Dhareeba. The shift reflects a more coordinated approach by the GTA, aligning contract reporting obligations with WHT compliance and strengthening oversight of taxpayer activities.
Finance, procurement and tax teams will need to coordinate early so that all contracts, POs and supporting documents are submitted and approved well in advance of WHT deadlines. Missing, incomplete or delayed uploads may result in rejected filings, blocked WHT submissions and potential noncompliance penalties. Businesses should review all active and upcoming contracts, ensure timely Dhareeba submissions, integrate PO uploads into internal workflows and initiate WHT declarations only after contract approvals are confirmed.
These developments mark a meaningful tightening of Qatar’s tax compliance framework. By linking WHT submissions to contract-level transparency and requiring additional supporting documentation, the GTA is moving toward closer alignment between procurement processes and tax reporting obligations. Until formal guidance is issued, businesses should proactively adapt and strengthen internal procedures to maintain uninterrupted compliance with the enhanced Dhareeba requirements.
Gavin Brown
BDO in Qatar
All WHT declarations must now be linked to a contract that has been previously submitted through Dhareeba’s Contract Reporting module. Taxpayers are required to provide the Contract Submission Acknowledgment Reference Number generated by Dhareeba and their internal Contract Reference Number. If contract information is missing or not yet approved, the system will prevent submission of the WHT return.
The online WHT return template has also been updated to include new mandatory fields tied directly to contract reporting. These fields must be selected from a predefined drop down menu before filing. In addition, taxpayers must upload purchase orders (POs) immediately after submitting each contract. While POs are not directly linked to WHT filings, they have become a compulsory compliance requirement under the new process.
These changes apply to all future WHT returns, as well as any prior period returns that have not yet been drafted in Dhareeba. The shift reflects a more coordinated approach by the GTA, aligning contract reporting obligations with WHT compliance and strengthening oversight of taxpayer activities.
BDO Perspective
Finance, procurement and tax teams will need to coordinate early so that all contracts, POs and supporting documents are submitted and approved well in advance of WHT deadlines. Missing, incomplete or delayed uploads may result in rejected filings, blocked WHT submissions and potential noncompliance penalties. Businesses should review all active and upcoming contracts, ensure timely Dhareeba submissions, integrate PO uploads into internal workflows and initiate WHT declarations only after contract approvals are confirmed.These developments mark a meaningful tightening of Qatar’s tax compliance framework. By linking WHT submissions to contract-level transparency and requiring additional supporting documentation, the GTA is moving toward closer alignment between procurement processes and tax reporting obligations. Until formal guidance is issued, businesses should proactively adapt and strengthen internal procedures to maintain uninterrupted compliance with the enhanced Dhareeba requirements.
Gavin Brown
BDO in Qatar