Objection to tax department’s assessment
April 20 2019 01:08 AM
legal helpline
legal helpline

By Dr Nizar Kochery /Doha

Question: We have paid the tax within the time limit after completing the auditing as per the accounting standards. We have been informed by the tax department that there is difference in the amount calculated. Upon verification, we did not find any miscalculations. In such a case, how can we file an objection against the findings of the tax department before they proceed with any further action? Please advise. 

AS, Doha

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.

Keeping a person
in police custody

Q: Do the police take a person in custody immediately on filing a complaint with proper evidence? We have filed a complaint against a person for cheating. In what cases, the police can keep a person in custody? Please advise.

LS, Doha

A: As per Article 110 of criminal procedure law, after the interrogation of the suspect, if sufficient evidence is found attributing the crime or if there are chances of him leaving the country and the incident is a felony or a misdemeanour punishable by imprisonment for a period exceeding six months, the Public Prosecution may issue an order for preventive detention of the suspect.
In some cases, the Public Prosecution may, instead of the preventive detention and in other misdemeanours punishable by imprisonment, issue an order prohibiting the suspect from leaving residence or the country; or putting the suspect under the surveillance of the police; or demand the suspect appear before the police headquarters at specific times; or prohibiting the suspect from attending certain places or prohibiting the suspect from practising specified activities. 
In all cases, the suspect may be precautionary imprisoned if he has no permanent and known place of residence in Qatar and the crime was a misdemeanour punishable by imprisonment.

Punishment for
false testimony

Q: A false case was filed against me before the police station. The complainant also brought some witness against me. They have given false statement before the prosecution and the prosecution has transferred the case to court. I got the notification from the court on the hearing date. As per law, is there any chance of legal action against witnesses who gave false information? Pleas advise. 

IW, Doha 

According to Article 172 of Qatar penal laws, any person, being a witness who, after taking the oath before a judicial or investigative authorities, gives false testimonies or withholds all or some of the information of which he is aware regarding the facts of the case concerning which his testimony is being made, shall be punished with imprisonment for a term not exceeding three years and a fine not exceeding QR10,000. The same provisions shall apply to any person instructed by judicial or investigative authorities to work as an expert or translator and deliberately commits an act of misrepresentation.
Terminating worker
while on leave

Q: I am on annual leave for three weeks and have requested the company management for extension of leave. In response, the company has issued termination letter. Is it legal to terminate an employee while he or she is on leave? The company has also not paid any benefits. Please advise. 

NS, Doha

A: Article 85 of the Labour law prohibits the employer from terminating the employment contract or notifying the worker of the termination thereof during any of his periods of leave. Moreover, the employer may not notify the worker of the termination of the contract if the notice period expires during any of such periods of leave.

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