As per Qatar Tax Laws which companies are supposed to file Tax Return?

Corporate Income TaxThe current tax rules in the State of Qatar are governedby Law No. 21 of 2009, which came into force with effectfrom January 1, 2010. The executive regulations, effectivefrom July 1, 2011, contain the detailed rules related to theadministration of the tax regime. The Public Revenuesand Taxes Department (PRTD) also issues circulars fromtime to time to provide guidance on the interpretationof provisions in the Qatar tax law and its application inpractice.Profits attributable to non-Qatar nationals are generallysubject to income tax at a flat rate of 10%. A different taxrate may apply to entities with oil and gas operations orwhere the activities are carried out under an agreementwith the government.The provisions of the tax law do not apply to the following:• Private associations and foundations and privatefoundations of public interest• Not-for-profit bodies• Salaries, wages and allowances• Gross income from legacies and inheritances.Withholding tax compliance obligation is the onlyexception to this, which applies to all bodies other thanthose registered in the Qatar Financial