Qatar's General Tax Authority issued a Circular 1/2021 on 24 March 2021, providing an extension for the submission of tax returns for 2020 in light of the continued impacts of COVID-19. This includes a two-month extension from 30 April 2021 to 30 June 2021 for taxpayers following the calendar year. Taxpayers following a non-calendar year are also eligible for a two-month extension provided that the non-calendar year has been approved by the GTA. The deadline for paying tax due is also extended with the return extension. However, the return/payment extension does not apply for companies operating in the petroleum and petrochemical sectors.