Taxpayers are required to notify the GTA of contracts that they enter into with residents and non-residents (subject to certain monetary thresholds) within 30 days of signing such a contract. The New Tax Law and Regulations have introduced a penalty of 10,000 Qatari riyals (QAR) per the contract that is not reported as per statutory requirements. With the introduction of Dhareeba, contract notifications are also required to be submitted in Dhareeba if the following criteria are met:

• Contracts concluded with residents, or nonresidents who have a permanent establishment in the State, if the value of the contract is at least (200,000) two hundred thousand Riyals for service contracts, and (500,000) five hundred thousand Riyals for contracting contracts and supply and service contracts.
• Contracts concluded with nonresidents who do not have a permanent establishment in the State, regardless of their value.