The Qatar General Tax Authority (GTA) has reportedly confirmed submission requirements for the Local and Master file, which apply for tax years beginning on or after 1 January 2020. This includes that the Local and Master file documentation must be submitted by 30 June of the following year if the taxpayer's annual revenue for the year or total asset value is equal to or exceeds QAR 50 million and has related parties outside Qatar. When required, submissions are to be made via the new Dhareeba tax portal. As previously reported, this portal is also used for the submission of the transfer pricing declaration with the tax return tax when a taxpayer's revenue or asset total is equal to or exceeds QAR 10 million.