As per Qatar Tax Laws, what is penalty, if Income Tax Return is not filed on time in case of company who has Foreign partner in CR ?

Those subject to tax in Qatar are required to submit an income tax declaration and pay any tax due to the PRTD within four months of the end of the accounting period (e.g. by April 302015 for an accounting period that ends on December 312014). The penalty for late filing of a return is QAR100 ($27.40) per day of delay (capped to a maximum of QAR36,000, $9860). A separate penalty applies for the late payment of tax. This penalty is 1.5% of the amount of tax due per month (or part of month) of the delay.