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  • Part 23: Part 23: Information Powers

    Amended (as from 18th June 2014)

    • Article 137 - Policy Statement on Information Powers

      The Tax Department has wide powers in relation to obtaining information from QFC Entities, including the examination and retention of documents and the examination of individuals. These powers will generally only be used to tackle serious cases of evasion or non-compliance and will not be used routinely.

      Amended (as from 18th June 2014)

    • Article 138 - Notice to Obtain Information

      (1) The Tax Department may, by service of a notice in writing, require a Person, whether or not liable for tax under these Regulations—
      (a) to produce, including by way of creation of a document, within the time specified in the notice, any information that is described with reasonable certainty in the notice;
      (b) to attend at the time and place designated in the notice for the purposes of being interviewed by the Director of Tax, or by an Officer of the Tax Department authorised in writing by the Director of Tax or a duly authorised agent of the Tax Department, concerning the tax affairs of the Person or any other Person; or
      (c) to produce at an interview under Article 138(1) (b) and for the purposes of that interview any document, in the possession or power of the Person, that is described with reasonable certainty in the notice.
      (2) This Article shall apply only to QFC Entities and Partners and Members in, and directors, officers, Representatives, employees and trustees of, QFC Entities.
      (3) Any Person to be interviewed under Article 138(1)(b) is entitled to legal or other representation throughout the interview.
      (4) Where a Person fails, wholly or in part, to comply with a notice under this Article they shall be liable to a financial sanction not exceeding QR 50,000.
      Amended (as from 16th June 2020)