By Dr Nizar Kochery/Doha
Question: We are a branch of a foreign company having WLL status annually filing tax returns. Recently we have received a notification from the tax department with regard to assessment and in that we have objection in consideration of loose tools. How do we raise objections?
Answer: According to Article 28 of the tax laws, the taxpayer may object the tax assessment decision within 30 days from the date of its notification by a registered letter to the department. The objection shall be submitted to the department and the submission of the objection shall result in the suspension of the execution of the assessment decision. If the taxpayer fails to submit an objection within the period mentioned above, the assessment decision shall become final and the tax shall become due. In 60 days, the department shall settle the objection and elapse of the said period with no response from the department shall be treated as an implicit refusal of the same.
If taxpayer does not accept the department’s decision on the objection, an appeal may be submitted within 30 days from the date of notification of the department’s decision on the objection or from the elapse of the period provided for to settle the objection with no response made, as the case may be before the tax appeal committee as provided under Article 31 of the tax laws.
Rent claim against liquidating company
Q: We rented out first floor of our building to a company in 2013. The rent from July 2017 is still pending and we have filed a case before the rental court. Now the court has stopped the case stating that the company is under liquidation. On enquiry, we came to know that the liquidator will settle the claims from the assets of the company. According to our knowledge, there are a lot of creditors. How we will be able to get the rent amount? Please advise.
A: Submit your claim against the company to the liquidator. The liquidator will settle the company’s debts after deducting the liquidation expenses including the liquidator fees in the following order: (1) amounts due to the employees, (2) amounts due to the state, (3) rent due to landlord who leased the property, and (4) other due amounts each in accordance to its preference with respect to relevant laws. After clearing the company debts, the liquidator should pay up the partners the value of their monetary shares of capital and to allocate the surplus among them in proportion to the profit quota of each. The assets of the company will be distributed among the partners by sorting, following the principles prescribed for the distribution of the joint property, unless the articles of the association of the company stipulate otherwise.
Formalities for changing job
Q: I am in Qatar since the last four years. For the last seven months I am with a second employer – having my visa locally transferred. But on the last day of my sixth month, I was terminated due to optimisation reasons without any notice period provided to look for an alternative job locally. I have an outstanding bank loan. Due to the current uncertainties, there is a long delay in finding a suitable job in Qatar. I need to meet my family due to an emergency. What are the options for leaving the country for two weeks, the formalities for changing job and the bank liability settlements?
A: If you hold valid residency permit and an exit permit, you can leave the country to meet your family and return to Qatar. In accordance with Entry, Exit and Residence Law (Law No. 21 of 2015), in case of termination of the employment contract, the employee can have up to three months’ time as a grace period to find new employment by notifying the Ministry of Administrative Development, Labour and Social Affairs. When the worker has found a new job, they will be required to return to the ministry and present their new employment contract. In case of cancellation of residency permit, the person will be able to return to Qatar to take up employment immediately after being granted a new visa. The new law abolishes the current two-year ban on expatriates who want to come back to the country on a new visa.
Loan contract is independent of borrower’s employment and borrower will be legally obliged to repay the loan as per the terms of loan. On failure to repay the loan amount, the bank can take the necessary legal action to recover the loan amount. Loan repayment shall subsist irrespective of whether the borrower is employed or not.
Expenses borne by the losing party
Q: Can we get our expenses borne by the other party in circumstances where the case filed is baseless? Please advise.
A: According to Article 131 of the civil and commercial procedure law, the court shall decide, on its own motion, the expenses which shall be borne by the losing party. Attorney fees shall form part of such expenses. If the losing parties are several, the court may divide the expenses between them on an equal basis or on a pro rata basis of the interest of each of them in the lawsuit according to the assessment of the court, and they shall not be jointly liable for payment of the expenses, unless they are jointly liable for the original obligation.
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