UPDATE: Qatar’s Legal System Governance and Business
Dr. Khedr is a faculty member of the Law School of Taibah University and Adviser of Corporate Affairs. He holds LLB, BA of Police Science, LLM in International Commerce and PhD Highest Class with honor in Commercial Law Major in Corporate Law and Corporate Governance from Ain Shams University. He holds Professional Education in Business Management, Corporate Restructuring, Mergers & and Acquisitions from Harvard University, professional (TOT) in Corporate Governance from (IFC) World Bank Group. In addition, he has taught more than 25 professional Courses and certifications relevant to Mediation, Compliance, AML/CFT, Development & Management, Computer and Information Security and Management of safety. Dr. Khedr has 15 years' experience as Lecturer of Law and Corporate Affairs. His fields of interest are Commercial & Corporate Laws, Int. Commerce Law, Corporate Governance & Compliance Systems, M&A, Financial Crimes, Consumer Law, AML, Mediation, Commercial Contracts, Investor Relations and CSR. He has published research and books on these topics in periodicals and scientific journals. Since 2004, he has provided consulting in Corporate Affairs to many firms in MENA and USA. The ABCCG (Abu Dhabi Chamber of Commerce & Industry) chose him for designing the first "Corporate Governance Program for Lawyers & Corporate Advisory” in UAE and Arab Region. Ahmed has been selected as a member of the workgroup for establishing the College of Law, Taibah University in the Kingdom of Saudi Arabia. Dr. Khedr is a member of ECGI, UIA, ALU, ESIL, ESPESL, SLS, IACL, HUMA and HAAA.
Published September 2016
(Previously updated in Oct. 2013)
Table of Contents
1.2. Qatar Religion
1.3.1. The Ancient History
2.1. The Basic System
2.1.1. Issuance of the Constitution
3.1. The H.H. Amir
3.1.1. Heir Apparent
3.2. Deputy Amir
3.4. The Regency Council
4.1.1. The Amir
18.104.22.168. Functions of the Amir
4.1.2. Council of Ministers
22.214.171.124. The Prime Minister
126.96.36.199. The Ministers
4.2.1. Formation and Membership
4.2.2. Membership Conditions
4.2.5. The Functions of the Council
4.2.6. Expiry of Membership
4.3.2. Public Prosecution
4.3.3. Preliminary Court
4.3.4. Court of Appeal
4.3.5. Court of Cassation
4.3.8. Shari'a Courts
4.3.9. The Jurisdiction of Military
5.2. Qatar Business Laws
5.3.1. General Key
5.3.4. Feram of Holding Companies
5.5. Framework of Banking
5.5.1. Qatar Central Bank (QCB)
5.5.2. Anti-Money Laundering Law
7.3. Quick Links Research
7.3.1. Legal Links
7.3.2. Government Links
7.3.3. Council’s Links
7.3.4. Education Links
7.3.5. Finance and Economy Links
8.1. Studies and Reports
8.2. The Laws of Qatar
8.2.2. Legislation and Policy
8.2.3. Economic Legislation
8.2.6. Civil Legislation
8.2.7. Penal Legislation
8.2.12. Health Legislation
8.2.13. Family Legislation
8.2.14. Educational Legislation
8.2.15. Legislation, Youth and Sports
8.2.22. Other Legislation
Qatar is a peninsula located halfway down the west coast of the Arabian Gulf. Its territory comprises of a number of islands including Halul, Sheraouh, Al-Ashat and others. It has maritime and land borders with Saudi Arabia and maritime boundaries with Bahrain, United Arab Emirates and Iran. The total land area of Qatar is approximately about 11,500 square kilometers. The terrain is flat and rocky with some low-rising limestone outcrops in Dukhan area in the west and Jabal Fiwairit in the north. It is characterized by a variety of geographical phenomena including many coves, inlets, depressions and surface rainwater-draining basins known as riyadh (the gardens), which are found mainly in the north and central part of the peninsula. These areas have the most fertile soil and are rich in vegetation.
The population of Qatar amounts to 2559267 inhabitants (Males 1936536& Females 622731) according to the Qatar Statistics Authority released its monthly preliminary figures on population as of 30 April, 2016 (These data represents the number of persons all ages (Qataris and Non-Qataris) within the boundaries of the State of Qatar as on 30 April 2016. Moreover, it does not include Qatari nationals who were outside the State boundaries on 30 April, 2016.Non-Qataris with residency permits who were outside the states boundaries on 30 April, 2016).
The major towns are Doha, Al Wakrah, Al Khor, Dukhan, Al Shamal, Mesaieed, Ras Lafan and others. Doha is the capital city, the seat of government and the location of the main commercial and financial institutions. Situated halfway along the East Coast of the peninsula, the city is an important cultural and commercial center with a vast commercial seaport and a modern international airport that link the country to the rest of the world. The majority of the population lives in Doha and its main suburb Al-Rayyan.
In accordance with the provisions of the second Article of the Constitution capital of the state is Doha City; and it may be transferred to any other place by a law.
Qatar is an independent Arab State. Islam is the official religion of the country and Arabic is the official language in Qatar, and English is widely spoken.
In accordance with the provisions of the first Article of the Constitution “Qatar is an independent sovereign Arab State and the people of Qatar are a part of the Arab nation. Its religion is Islam….”
The land of Qatar was populated as early as 4000 BC. The archaeological discoveries that found in scattered areas in the country have proven.
In the 5th century BC the Greek historian Herodotus referred to the seafaring Canaanites as the original inhabitants of Qatar. Further, the geographer Ptolemy showed in his map of the Arab World "Qatara" as believed to refer to the Qatari town of "Zubara", which has acquired the fame of being one of the most important trading ports in the Gulf region at the time.
Qatar played an important role in the Islamic civilization when its inhabitants participated in the formation and provision of the first naval fleet, which assembled to transport the army during the Islamic conquests.
Under the Abbasid State during the 8th century AH (the 14th century AD), Qatar experienced great economic prosperity as can be gleaned from the inscriptions on the Murwab Fort on the western coast of the peninsula, which bears the marks of the Abbasid architectural style.
During the 16th century AD, the Qataris aligned with the Turks to drive out the Portuguese. Subsequently, Qatar alongside the whole regions of the Arabian Peninsula came under the Ottoman Empire rule for about four successive centuries.
In the aftermath of the 1914 First World War, the Turkish rule in Qatar ended and Qatar signed a protection treaty with Britain in 1916. However, the British influence in the country was limited to supervision of some administrative matters.
The State of Qatar became an independent country on third of September 1971, by treaty of friendship between the state of Qatar and United Kingdom of Great Britain and Northern Ireland.
The rule of the State of Qatar is hereditary in the family of Al Thani, who settled in Qatar peninsula early in the 18th century. Qatar was ruled by the Al-Thani family, who take their name from their ancestor, Thani, father of Skeikh Mohammad Bin Thani, who was the first Sheikh to rule over the Qatari peninsula during the mid-19th century. The Al-Thani family was one among many tribal groups that settled for a long time at the
"Gibrin" oasis in the southern Najd, before their arrival at Qatar during the early 18th century. It is a branch of the Bani Tamim tribe, whose descent can be traced back to Mudar Bin Nizar. Initially they settled in Zubara in the north of the peninsula, moving to Doha in the mid-19th century under the leadership of Sheikh Mohammad Bin Thani.
In 1878 Sheikh Jassim Bin Mohammad succeeded his father Sheikh Mohammad bin Thani.
· In 1913 Sheikh Abdallah bin Jassim came to power. It was in his time when oil was first discovered in Qatar.
· In 1940 Sheikh Hamad Bin Abdullah ruled Qatar until 1948.
· In 1949 Sheikh Ali bin Abdallah came to power and ruled until 1960. And in that year, Sheikh Ahmad Bin Ali ruled Qatar and his reign continued until 1972.
· In 1972, Sheikh Khalifa bin Hamad Al Thani ruled the country. On September 3rd, 1971 Qatar became independent.
· In 1995 Sheikh Hamad bin Khalifa Al Thani assumed power with the support and blessings of the ruling family and the Qatari people.
In 1999 the election of the municipal council was the first electoral process taking place in Qatar in modern history. According to the Law (12) for the year of 1998 it took place the organization of the Central Municipal Council.
Holidays: Qataris celebrate the standard Islamic holidays, including Ramadan and the two Ids, ʿId Al- Fitr and ʿĪd Al-Adha . They also celebrate several secular holidays, such as Independence Day and the anniversary of the emir’s ascension to power.
2. The Qatar Legal System
Shari’a (Islamic law) is the main source of legislations. The first Article of permanent Constitution of Qatar state, “Qatar is an independent sovereign Arab State and the people of Qatar are a part of the Arab nation. Its religion is Islam and Shari’a law (Islamic Religious Law) is main source of its legislations. Its political system is democratic. The Arabic language shall be its official language”.
2.1.1. Issuance and Amendment of the Constitution
On 19th April, 1971, the drafting committee of the Permanent Constitution issued the Constitution Provisional Amended Basic Statute that defined the system of rule in the State, organized its authorities and established the fundamental principles of its policy. But, thirty years have elapsed since the statute was issued in 1971. The H.H. Amir decree (No.11) of the year 1999 issued for the preparation committee of the new Constitution. The H.H. Amir was keen that the committee members were men of intellect, opinion and expertise. The H.H. Amir directed towards concluding the establishment of a modern state, by enhancing the role of Shari’a, democracy and the popular participation of the citizen in decision making.
Referendum on the Constitution: After a 3-year period was set for the preparation of the Constitution, the voters agreed to the new Constitution of the country on Tuesday 29th April 2004 by expressing their opinions in the ballot boxes. The new Constitution underlined the main outlines of the Constitution that would be a signpost to the building and definition of the system of the rule and determining the State’s authorities and their specialization, and their relations to each other and the citizens.
By Article 144 of Permanent Constitution, the Amir or one third of the Members of Al-Shoura Council each shall have the prerogative to apply for the amendment of one or more of the articles of this Constitution. If the majority of the Members of the Council accept the amendment in principle, the Council may discuss it article by article. The amendment shall be pass by a two-thirds majority of the members of the Council. The said amendment shall not be into force before the approval of the Amir and its publication in the official Gazette. If, on the other hand, the proposal for amendment rejected in principle or in subject, it may not be re-introduced before the lapse of one year from the date of its rejection.
The Articles (145:149) of Permanent Constitution add that the provisions pertaining to the rule of the state and its inheritance thereof may not be subject to application for amendment. And Provisions pertaining to rights and public liberties may not be subject to amendment save for the purpose of granting more rights and guarantees in the interest of the citizen.
Furthermore, the functions of the Amir set forth in this Constitution may not be subject to an application for amendment during the term of his deputation.
The Article 148 of the Constitution makes clear that no article of this Constitution may be proposed for amendment before the lapse of a period of ten years from the date of its coming into force. And Article 149 adds that no provision of this Constitution may be suspended save where martial laws are in force and within the limits specified by the law; however, the convening of the session of Al-Shoura Council may not be suspended nor should the immunity of its Members be violated during this period.
The Article 35 of the Constitution clearly states that all persons are equal before the law and there shall be no discrimination whatsoever on grounds of sex, race, language, or religion.
The relationship between national and international law is dualistic in the Qatari legal system, and treaties including the Convention are not self-executing and have to be implemented into Qatari legislation (art. 6 of the Constitution). Qatar is a hereditary constitutional monarchy. With the Constitution of 2003, Qatar adopted the principle of separation of powers Article 60. The legislative authority is vested in the Shura Council in accordance with the Constitution, and the Executive power is vested in the Emir, assisted by the Council of Ministers. Courts are divided into criminal and civil courts, at two levels. A Supreme Council supervises the proper functioning of courts of law and their auxiliary organs. The judicial system also includes the Constitutional Court.
The Constitution confirms the established principles of law, for example, the Article 35 clearly states that all persons are equal before the law and there shall be no discrimination whatsoever on grounds of sex, race, language, or religion. And Article 39 points out that an accused person is presumed innocent until his conviction is proved before a court of law wherein the necessary guarantees of the right of self-defense are secured. Article 40 adds that no crime and no punishment save as prescribed by the law and no penalties save on the acts committed subsequent to the enforcement of that law. The provisions of the laws shall have no effect save on the acts committed from the date of the enforcement of the said laws. These provisions shall have no effect on the acts which occurred prior to the enforcement of the said laws; however, it may be stipulated otherwise by a majority of two-thirds of Al-Shoura Council in case of non-criminal provisions.
Issuance of Laws: The first Article of permanent constitution of the state of Qatar points out that Shari’a law (Islamic Religious Law) shall be a main source of its legislations. Its political system is democratic.
Articles 105 and 106 of permanent constitution clearly state that the laws issued through every Member of the Council shall have the right to propose bills. Every proposal shall be referred to the relevant committee in the Council for study, making recommendation and submission to the Council. If the Council accepts the proposal, the same shall be referred in draft form to the Government for study and opinion. Such a draft shall be returned to the Council during the same or the following term of session. Also, any bill rejected by the Council may not be re-introduced during the same term of session.
Any draft law passed by the Council shall be referred to the Amir for ratification. If the Amir declines to approve the draft law, he shall return it along with the reasons for such declination to the Council within a period of three months from the date of referral. In the event that a draft law is returned to the Council within the period specified in the preceding paragraph and the Council passes the same once more with a two-thirds majority of all its Members, the Amir shall ratify and promulgate it. The Amir may, in compelling circumstances order the suspension of this law for the period that he deems necessary to serve the higher interests of the country. If, however, the draft law is not passed by a two-thirds majority, it shall not be reconsidered within the same term of session.
The Amir may, in the event of exceptional cases that require measures of utmost urgency which necessitate the issue of special laws and in case that Al-Shoura Council is not in session, issue pertinent decrees that have the power of law, by use of Article 70 of the constitution. Such decree-laws shall be submitted to Al-Shoura Council at its first meeting; and the Council may within a maximum period of fourteen days from the date of submission and with a two-thirds majority of its Members reject any of these decree-laws or request amendment thereof to be effected within a specified period of time. Such decree-laws shall cease to have the power of law from the date of their rejection by the Council or where the period for effecting the amendments has expired.
Official Gazette: The power of law starts after publication in the official Gazette. The Qatar Gazette is issued in the Department of Opinion & Contracts/Ministry of Justice.
Different legislations are issued in Qatar Laws in many different areas, for example, there is civil legislation )15/1980), Law on the issuance of maritime law, (22/2004 Civil Code ), Penal legislation (11/2004 Penal Code, 23/2004 Code of Criminal Procedure, 3/2004 Law on Combating Terrorism ,9/1987) law in the fight against narcotic drugs, economic legislation (14/1995), Law on the establishment of the Doha Securities Market (2/1999) law in the fight against fraud in commercial transactions , (13/2000) Law on the organization of foreign capital in economic activity, (5/2002) Law of Commercial Companies, (28/2002) Law on Anti-Money Laundering, (5/2005) Law on the Protection of Trade Secrets, (7/2005) Law of the QFC) passports Legislation and policy, communications Legislation, committees and associations of private and public, Legislation, ministries, bodies and institutions, Property and real estate legislation ,Security legislation, protection and civil defense, Legislation, science and technology , legislation, culture, art and literature, Legislation, Youth and Sports, Educational legislation, Family legislation and social security, legislation on citizenship and other legislation ().
The Article 68 of permanent constitution gives to the Amir the power to conclude treaties and agreements by a decree and refer them to Al-Shoura Council accompanied with appropriate explanatory notes. The treaty or agreement shall have the power of law after ratification and publication in the official Gazette; however, reconciliation treaties and treaties pertaining to the territory of the State or those relating to the right of sovereignty or public or private rights of the citizens, or those that involve an amendment of the laws of the State shall come into force when the same are issued as a law. Under no case may a treaty include secret conditions contradicting its publicized conditions.
The system of government in the State of Qatar is hereditary in the family of Al Thani and in the line of the male descendants of Hamad bin Khalifa bin Hamad bin Abdullah bin Qassim.
The permanent constitution of the state of Qatar and Law 15/2006 on the rule of law on the state and inheritance governance comprises the work and system of Governance.
The rule is inherited by the son named as Heir Apparent by the Amir after consultation with members of the Ruling Family and the people of wisdom in the State.
In case there is no such son, the prerogatives of rule are passed to the member of the family named by the Amir as Heir Apparent. In this case, his male descendants shall inherit the rule.
The Article 8 of permanent constitution of the state of Qatar makes clear that the rule of the State is hereditary in the family of Al Thani and in the line of the male descendants of Hamad Bin Khalifa Bin Hamad Bin Abdullah Bin Jassim. The rule shall be inherited by the son named as Heir Apparent by the Amir. In the case that there is no such son, the prerogatives of rule shall pass to the member of the family named by the Amir as Heir Apparent. In this case, his male descendants shall inherit the rule. The provisions of the rule of the State and accession shall be determined by a special law that shall be issued within a year commencing as from the date of coming into force of this Constitution. This law shall have the power of the Constitution. Article 74 of the constitution adds that The Amir shall take the following oath prior to the discharge of his functions in a special session convened by Al-Shoura Council.
The Article 9 of Permanent Constitution of the state of Qatar states that the Amir shall, by an Amir Order, appoint an Heir Apparent after consultation with the members of the Ruling Family and the people of wisdom in the State. The Heir Apparent must be a Muslim of a Qatari Muslim Mother.
The Articles 10:12 of the Constitution point out that the Heir Apparent, on his appointment, shall take the following oath: (I swear by Almighty God to respect Shari’a law, the Constitution and the law, maintain the independence of the State and safeguard its territorial integrity, defend the freedom and interests of its people, and be loyal to the State and the Amir). The Heir Apparent shall assume the powers and discharge the functions of the Amir on his behalf during his absence outside the country, or in the event of temporary compelling circumstances. The Amir may, by an Amir Order, confer upon the Heir Apparent the exercise of some of his powers and the discharge of some of his functions. The Heir Apparent shall preside over the sessions of the Council of Ministers whenever he is in attendance.
By the Article 13 of the Constitution, the Amir, where it is not possible to delegate powers to the Heir Apparent, may, by an Amir Order, designate a deputy from the Ruling Family to discharge some of his powers and functions; and where the person who has been so designated holds a post or performs a function in any institution, the same person shall cease to discharge the duties of that post or function during his deputation of the Amir. The Deputy Amir shall, as soon as he is so designated, take, before the Amir, the same oath as taken by the Heir Apparent.
The Articles 14:15 of the Constitution point out that, “there shall be established a Council by an Amir Resolution named ‘The Council of the Ruling Family’”. The Amir shall appoint the Members of such Council from amongst the members of the Ruling Family. The Council of the Ruling Family shall determine the vacancy of the position of the Amir in the event of his demise or when he becomes totally incapacitated to discharge his functions. Following this, the Council of Ministers and Al-Shoura Council shall after a secret joint session announce the vacancy and declare the Heir Apparent as the Amir of the State.
In accordance with the provisions of the Article 16 of the Constitution, the reins of Government shall be conferred upon a Regency council to be appointed by the Council of the Ruling family, if the Heir Apparent, at the time he is named Amir of the State, is less than 18 years of age according to the Gregorian calendar. The Regency Council shall be composed of a Chairman and not less than three or more than five Members; and the Chairman and the majority of Members shall be from amongst the Ruling Family.
(The Amiri Decree No. 3 year 2016 issued to abolish Amiri Decree No. 1 year 2000 the establishment of the Council of Family Affairs canceled Amiri Decree No. 1 year 2000 referred to.)
The Article 59 of the Constitution points out that the people are the source of power, and they shall exercise the same in accordance with the provisions of this Constitution. And Article 60 adds that the system of Government is based on the separation of powers and shall be exercised in collaboration with the manner specified in this Constitution. In accordance with the provisions of the Constitution, there are three authorities in the State of Qatar: The Legislative Authority, The Executive Authority and The Judicial Authority.
In accordance with the provisions of the Article 61 of the Constitution, the Executive Authority shall be vested in the Amir and he shall be assisted by the Council of Ministers as specified in this Constitution.
The Articles 64:66 of the Constitution make clear that the Amir is the Head of State. His person shall be inviolable and he must be respected by all. The Amir is the Commander-in-Chief of the armed forces. He shall supervise the same with the assistance of the Defense Council, which is set under his direct authority. The Amir shall represent the State internally and externally and in all international relations.
The Article 67 of the Constitution points out that the Amir shall discharge the following functions:
· Drawing up the general policy of the State with the assistance of the Council of Ministers.
· Ratification and promulgation of laws; and no such law may be issued unless it is ratified by the Amir.
· Summoning the Council of Ministers to convene at any time deemed necessary for public interest; and the Amir shall preside over the meetings of the Council of Ministers that he attends.
· Appointing of civil servants and military personnel and terminating their service in accordance with the law.
· Accrediting diplomatic and consular missions.
· Granting pardon or commuting penalty in accordance with the law.
· Conferring civilian and military orders and badges of honor in accordance with the law.
· Establishing and organizing ministries and other Government bodies and specifying their functions.
· Establishing and organizing consultative bodies to assist him in directing, supervising, and specifying the functions of the high policies of the State.
The Amir shall take the following oath prior to the discharge of his functions in a special session convened by Al-Shoura Council:
“I swear by Almighty God to respect Shari’a law, the Constitution and the law, protect the independence of the State, safeguard its territorial integrity, and defend the freedom and interests of its people” in accordance of the provisions of Article 74 of the Constitution.
4.1.2. Council of Ministers
The Council of Ministers, being the supreme executive authority in the country, is mandated to monitor all the internal and external affairs within its jurisdiction in accordance with the provisions of the constitution and the law.
The Constitution and some other Laws, such as (5/1970 determining the powers of law and the appointment of ministers of government ministries and other governmental agencies, 9/2000 Law on the organization of the Council of Ministers, 21/2004 on the Law Minister) structure the work and the system of ministries.
According to the provisions of Articles 117:120 of the constitution, the Council of Ministers shall assist the Amir in discharging his functions and exercising his powers in accordance with this Constitution and the provisions of the law.
The formation of the Council of Ministers shall be by an Amir Order based on a proposal by the Prime Minister. The Amir may entrust the Prime Minister or any other Minister with the functions of one or more ministries. And the law shall specify the powers of Ministers.
Prior to assuming office, the Prime Minister and the Ministers shall take an oath before the Amir. Only persons of original Qatari nationality shall assume a Ministerial post.
The Article126 of permanent constitution of the state of Qatar points out that the meetings of the Council of Ministers shall be quorum if a majority of its Members are present, provided that the Prime Minister or his Deputy are present. The discussions of the Council shall be secret. And its decisions shall be made by a majority of the present Members. When the votes are equal, the Prime Minister shall have casting vote. The minority shall abide by the opinion of the majority.
According to the provisions of Articles 123 of the constitution, the Prime Minister and the Ministers are collectively responsible before the Amir for the implementation of the general Government policy; and each one of them is individually responsible before the Amir for the manner in which he carries out his duties and exercises his function.
The Articles 121&122 of the constitution make clear that the Council of Ministers shall specifically perform the following functions:
· The writing of a proposal for draft laws and decrees and submission of the same to Al-Shoura Council for debates. If such proposed laws are approved by the Advisory Council, they shall be referred to the Amir for ratification and promulgation in accordance with the provisions of this Constitution.
· Approval of the regulations and decisions prepared by the Ministries and other Government organs relevant to their respective jurisdiction for the implementation of the laws in accordance with their provisions.
· Supervision of the implementation of laws, decrees, regulations, and resolutions.
· Proposals for establishing and organizing of Government departments, public authorities and corporate bodies according to the law.
· High control of the financial and administrative system of the Government.
· Appointment and dismissal of civil servants in the cases where such appointment and dismissal do not fall within the jurisdiction of the Amir or the power of the Ministers as specified by the law.
· Drawing up general regulations that adequately ensure the maintenance of internal security and public order in all parts of the State in accordance with the law.
· Administration of the finance of the State and preparation of its draft budget as determined by this Constitution and the provisions of the law.
· Approval of economic projects and methods of their implementation.
· Supervision of the means for preserving the interests of the State abroad and maintenance of its international relations and foreign affairs.
· Preparation of a report at the beginning of every fiscal year including a detailed survey of the tasks accomplished internally and abroad. The report shall be accompanied with a plan drawing up the most adequate ways for achieving comprehensive development of the State, providing the necessary conditions for its development and prosperity, and consolidating its security and stability in accordance with the basic guiding principles of the policy of the State as stated in the Constitution. The said report shall be submitted to the Amir for approval.
· Any other functions vested upon it by the Constitution or the law.
And (Article 122 adds that the Ministers shall implement the general Government policy, each within the limits of his jurisdiction. The Amir may request the Prime Minister and the Ministers to submit reports on any matter of the State that fall within the scope of their functions.
The H.H. Amir shall appoint the Prime Minister, accept his resignation and remove him from office by an Amir Order. The resignation of the Prime Minister or his removal from office shall entail all Ministers. In the event of acceptance or resignation or removal from the office, the same Council shall continue to run urgent matters until the new Council is appointed, according to Article 72 of the Constitution.
According to the provisions of Article 125 of constitution, the Prime Minister shall preside over the sessions of the Council, organize its proceedings and supervise coordination of work among the various Ministries in order to achieve unity and harmony among the Governmental organs of the State. The Prime Minister shall sign, in the name and on behalf of the Council of Ministers, decisions made by the Council. He shall also submit to the Amir the decisions of the Council on matters requiring an Amir Resolution for approval and issuance in accordance with the provisions of this Constitution.
The Amir shall appoint Ministers by an Amir Order upon nomination by the Prime Minister and he shall accept resignations of Ministers and relieve them from office in a like manner. Where a resignation of a Minister has been accepted, the Minister may be entrusted with running urgent matters until his successor is appointed, according to Article 73 of the Constitution.
The cabinet primarily includes the following Ministries such as:
The permanent constitution of the state of Qatar and some other Laws, such as 9/1970- Law on the organization of general elections to the Shura Council in Qatar, 6/1979 of the Internal Regulation of Law Advisory Council) organize the work and system of Legislative Authority.
According to the provisions of Article 61&76 of the Constitution, the Legislative Authority shall be vested in The Advisory Council (Al-Shoura Council) as prescribed in this Constitution. The Advisory Council (Al-Shoura Council) assumes the legislative authority, approves the general policy of the government and the budget, and exercises control over the executive authority as specified in the constitution.
The Shoura Council was established in 1972. The Council expresses its opinions in the form of recommendations being considered by HH the Ruler of the State of Qatar and the Cabinet in performing and executing their tasks. The Council has jurisdiction over the State’s general policy offered to it by the government regarding political, economic, cultural, social and administrative matters and laws proposed by the Cabinet and budgets for major projects.
Cabinet of Ministers may also submit legislative proposals to the Shoura Council
for deliberations. Such proposals of the Cabinet of Ministers are not binding
on the Shoura Council.
The Constitution provides that every draft law adopted by the Shoura Council has to be referred finally to the Amir for endorsement.
The Amir has the right to decline ratification of a draft law and return the same to the Council. If the Shoura Council readopts the rejected draft law by the majority of two thirds, the Amir shall endorse the law and promulgate it. Notwithstanding the foregoing, the Amir may suspend the implementation of such law for an indefinite period if, in his determination, doing so is in the best interest of the State.
The Chapter Three of the Part Four of the permanent constitution of the state of Qatar points out that The Al-Shoura Council be prescribed for the following rules and procedures:
The Advisory Council consists of forty-five members, thirty of whom are elected by direct, general secret ballot and the Amir appoints the remaining fifteen members from amongst the ministers or any other persons. The term of service of the appointed members expires when these members resign their seats or are relieved from their posts, according to Article 77 of the Constitution.
According to the provisions of Article 80 of the Constitution, the following conditions need to be fulfilled in order to be a member of the Al-Shoura Council:
· To be a holder of an original Qatari nationality.
· His age shall not be less than thirty calendar years at the closing date of nomination.
· To be proficient in reading and writing Arabic.
· Not to have been convicted by a competent court of law for an offense involving moral turpitude or dishonesty unless rehabilitated in accordance with the law; and Eligible to vote as determined in the elections law.
Prior to the discharge of their duties before Al-Shoura Council, the Members shall take the oath in an open session according to Article 92 of the Constitution.
The annual term of the session of the Council is at least eight months and the Council may not be allowed to adjourn the session until the budget of the state is approved. The Council commences its annual ordinary session upon convocation by the Amir within the month of October every year. The Amir or his nominated representative opens the annual term of the session of the Advisory Council and gives a comprehensive speech in which he addresses the affairs of the state.
In case of necessity, the Amir, by Decree or upon a request by majority of the members of the Council, calls the Council to an extraordinary meeting, where the Council may not look into matters other than those for which the Council is convoked. Summoning and adjourning the ordinary and extraordinary sessions shall be made by Decree.
According to the provisions of Article 91 of the Constitution, the Council shall hold its meetings in its seat in Doha City; however, the Amir may call the Council to convene in any other place.
The Council has a bureau consisting of the Speaker, his Deputy and chairs of committees, and has a general secretariat to assist the Council in the discharge of its functions. The Advisory Council makes its internal regulations comprising its internal order and the conduct of its business, the work of committees, organization of sessions, rules of proceedings, voting and all functions stipulated in the constitution. The regulations determine the disciplinary penalties for the members' violation of order or failure to attend sessions of the Council or committees without acceptable reason. The aforementioned regulations are issued by law.
Sittings of the Council are public. They may also be held in camera upon a request of one third of the members of the Council or upon a request from the Council of Ministers. The resolutions of the Council are passed by absolute majority of the attending members except in cases that require a special majority. In case the votes are equal, the speaker shall have the casting vote.
According to the provisions of Articles 99 & 100 of the Constitution, in order for the sessions of the Council to be quorum, the majority of the Members must be present provided that the Speaker or his Deputy is present. In the event that quorum is not attained, the session shall be adjourned to the next sitting.
Every member of the Council has the right to propose bills, and every proposal is referred to the relevant committee in the Council for further study before making recommendations and submission to the Council. If the Council accepts the proposal, the same shall be referred in draft form to the government for study and opinion. Such a draft shall be returned to the Council during the same or the following term of session.
Every member of the Advisory Council may address an interpellation to ministers on matters within their jurisdiction. An interpellation may not be made unless it is agreed on by one third of the members of the Council. Such interpellation may not be discussed before a period of at least ten days from the date of submission except in urgent circumstances and provided the minister agrees to reduce such period.
Every minister is responsible before the Advisory Council for the performance of his ministry and the minister may not be subjected to a vote of confidence save after an interpellation addressed to him. The vote of confidence shall be discussed if the minister so desires or upon a request signed by fifteen members. The Council may not take a resolution in this respect before at least ten days from the date of the submission of the request or expression of desire. The vote of no confidence on the minister shall be decided by a majority of two thirds of the members of the Council. The minister is considered to have relinquished his office as of the date of the no confidence resolution. The member of the Council is under no circumstances accountable for opinions or statements he makes in respect of matters within the jurisdiction of the Council. Combination of membership of the Council and the assumption of public posts is not permissible save in cases where combination is permissible in accordance with the constitution.
According to the provisions of Articles 101:104 of the Constitution the membership of the Council expires by reason of:
· Death or total disability.
· Expiration of term of membership.
· Removal from office.
· Dissolution of the Council.
The Amir may dissolve the Council by a decree in which the reasons for the dissolution shall be stated. However, the Council shall not be dissolved twice for the same reason. Where the Council is dissolved, the elections of the new Council take place within a period not exceeding six months as of the date of dissolution. Until a new Council is elected, the Amir with the assistance of the Council of Ministers assumes the power of legislation.
The permanent constitution of the state of Qatar and other Laws, such as 13/1990 Code of Civil Procedure and the Commercial No. 13 of 1990 as amended by Act No. 7 of 1995 and Act No. 13 of 2005, 10/2002 Law on Public Prosecution, 10/2003 of the authority law, 12/2005 of a law on the appeal procedures and non-discrimination in the criminal, 7/2007 Act on the disposition of administrative disputes, 12/2008 law establishing the Supreme Constitutional Court organizes the work and system of Judicial Authority.
The Judicial Authority shall be vested in courts of law as prescribed in the Constitution. Court judgments shall be pronounced in the name of the Amir, according to Article 63 of the Constitution.
The judicial system is organized and established by the Judicial Law, in terms of which litigation is divided into three stages: the courts of first instance, the courts of appeal and the court of cassation.
Civil trials are based on written pleadings and rebuttals. Criminal trials are based mostly on oral arguments.
Proceedings in all courts are conducted in Arabic. Translators are provided for non-Arabic speaking litigants. Decisions of the lower courts can be appealed before the courts of appeal and then in most cases finally before the court of cassation.
The Law provides that the court of cassation shall have a technical office; one of its tasks would be to extract and publish legal principles established by the court. These principles will lead the lower courts to follow decisions of the court of cassation.
The Articles 129:135 of the constitution make clear that the judicial authority shall be independent and it shall be vested in courts of different types and grades. The courts shall make their judgments according to the law. The Judges are independent and they shall not be subject to any power in the exercise of their judicial functions as provided by the law and no interference whatsoever shall be permitted with court proceedings and the course of justice.
The supremacy of law is the base of rule in the State. The honor of the judiciary, its integrity, and impartiality of judges are a safeguard of rights and liberties. The law shall regulate the categories and divisions of courts and define their jurisdiction and powers. In addition, the law shall regulate the categories and divisions of courts and define their jurisdiction and powers.
The Court sessions shall be public save when a court decides, for the interest of public order or morality, to hold them in camera. In all cases, the pronouncement of judgments shall be made in an open session.
According to the provisions of the state of Qatar (Articles 132, 136, 137, 138, 140) of the Constitution, the judicial authority law, issued in 2003 defines the manner in which courts of law shall play their role in the society. It stipulates that judges are independent and shall not be subject to removal from office save in cases specified by the law. The independence of the judiciary is inviolable and is protected by law against interference from other authorities. And other Laws, such as 13/1990 Code of Civil Procedure and the Commercial No. 13 of 1990 as amended by Act No. 7 of 1995 and Act No. 13 of 2005, 10/2002 Law on Public Prosecution, 12/2005 of a law on the appeal procedures and non-discrimination in the criminal, 7/2007 Act on the disposition of administrative disputes and 12/2008 law establishing the Supreme Constitutional Court The judicial authorities and courts of law are described in the following section.
The judiciary shall have a Supreme Council to supervise the proper functioning of courts of law and their auxiliary organs. The law shall determine the composition, powers and functions of the said Council, according to Article 137 of the Constitution.
The judiciary’s Supreme Council was set up in 1999 to ensure the independence of the judiciary. It discharges the following functions:
· Giving opinion on issues related to the judiciary, and studying and proposing the special legislation to develop the judicial system.
· Giving opinion on the appointment, promotion, transference and retirement of judges in accordance with the law.
· Deciding on the grievances related to judges’ affairs, where the council's decision shall be final.
· Discharging other functions vested in it by any other law, besides the matters that the president of the Judiciary Supreme Council decides to bring to the council's attention.
The Public Prosecution shall conduct public actions in the name of the people, supervise the law enforcement, and ensure the enforcement of criminal laws. The law shall regulate the functions of this body; specify the condition and guarantees pertaining to the staff discharging the functions of the same according to Article 136 of the Constitution and 10/2002 Law on Public Prosecution.
The Preliminary Court has chambers to decide on doctrinal provisions (hudood), punishments (qisas), criminal, civil and commercial, personal affairs, inheritance, administrative disputes and other cases. Each court decides on the cases referred to it in accordance with the law. Other preliminary courts can be formed in other towns as per a decision from the judiciary’s supreme council.
The Court of Appeal is responsible for deciding on the appeals filed against the sentences issued on doctrinal provisions (hudood), punishments (qisas), criminal, civil and commercial cases, personal affairs, inheritance, administrative disputes and other cases.
The Court of Cassation has chambers to decide on cases of objection for cassation on rulings and proceedings of the law. The Law provides that the court of cassation shall have a technical office; one of its tasks would be to extract and publish legal principles established by the court. These principles will lead the lower courts to follow decisions of the court of cassation.
According to the provisions of Article 140 of the Constitution, the law shall specify the competent judicial body for settling of disputes pertaining to the constitutionality of laws and regulations, define its powers and method of challenging and procedures to be followed before the said body. It shall also specify the consequences of judgment regarding unconstitutionality.
According to the provisions of Article 138 of the Constitution, the law shall specify a competent judicial body for settling of Administrative Disputes of laws and regulations and define its powers. In 2008 law 12/2008 established the Supreme Constitutional Court.
The Presidency is composed of the following main administrative units:
A) Shari'a appeal court which comprises:
a. 1st chamber
b. 2nd chamber
B) Preliminary Shari'a court which comprises the following chambers:
· Marital affairs and rights.
· Major crimes and doctrinal provisions (hudood)
· Shari'a archives
· Sentence execution
· The Technical Office
· The Judicial Inspection Office
According to the provisions of Article 132 of the Constitution, the jurisdiction of the Military tribunals is restricted, except when martial law is in force, to military crimes committed by staff of the armed and the security forces within the limitations specified by the law.
Qatar’s economic prosperity is derived from the extraction and export of petroleum—discovered in 1939 and first produced in 1949—and natural gas. Before World War II, Qatar’s population engaged in pearling, fishing, and some trade (with little exception the only occupations available) and was one of the poorest in the world. By the 1970s, however, native Qataris enjoyed one of the highest per capita incomes in the world, despite subsequent declines in income due to fluctuations in world oil prices. Qatar’s original oil concession was granted to the Iraq Petroleum Company (IPC), a consortium of European and American firms.
Qatar's economic ascent of recent years. In Qatar, successful development of its hydrocarbon resources robust and mutually rewarding relationships with international partners. Geopolitics in the Arabian Gulf and the shifting tides of energy demand in distant markets have also played a role. Today Qatar is one of the wealthiest nations in the world. With the second highest GDP per capita of more than 70000 $ on the strength of oil and natural gas exports.
In 2005, Qatar Financial Center to attract international financial services and multinational corporations to grow and develop the market for financial services and multinational corporations in the region. Over the next five years, The QFC estimates that it will provide access to over USD 1 trillion-planned investment across the Gulf corporation council states.
Invited to join the global forum as a “relevant jurisdiction” in 2008, Qatar joined the new global forum in Dec 2009 and committed to implementing international standards of transparency and exchange information.
Qatar is ranked 48th for the year 2014 in the Ease of Doing Business’ ratings (out of 189 economies) maintained by The World Bank
In 2011, Qatar launched Qatar National Development Strategy 2011-2016 demonstrating The Qatar National Vision 2030. QNV 2030 articulates three interrelated goals for the economy. It looks to sustain a high standard of living, to expand innovation and entrepreneurial capabilities and to align economic outcomes with economic and financial stability. Achieving Sustainability that means meeting the needs of the current generation without compromising those of future generations. To embed sustainability in Qatar’s economy, QNV 2030 demonstrated that progress is needed in three parallel, mutually reinforcing directions. First, the country will enlarge the value of the productive base, which is necessary to sustain prosperity in an economy with a growing population and to expand the potential for future generations. Second, the government will guard against economic instability and promote increased efficiency. Third, the government will work in partnership with the private sector to diversify the economy and foster a culture of discovery and innovation.
Commercial law alongside the commercial companies are the main axis of the Business laws in Qatar. The Commercial Law of Qatar 27/2006 Law on Promulgating the Trading Regulation Law and its amendments, covering all commercial activities like commercial contracts, commercial agency, trademarks, trade names, unfair competition, banking operations, bill of exchange, bankruptcy etc.
A new companies law in Qatar 11/2015 law offers investors a more attractive investment environment. the law provides more details and clarity than the previous one. Further, it provides guidance in relation to certain matters, as new forms of companies and respect to the incorporation procedures of companies,
11/2015 the new law on Commercial Companies was officially published in the Official Gazette on July 7, 2015 and applicable effective August 7, 2015. On February, 2016 the law stated that all addressees should adjust their situation in accordance with the provisions of the attached law within 6 months’ period from its effective applicable date.
The following are the key changes in the new Commercial Companies law:
Changes in forms of business entities:
Private establishments and Single Person Companies are no longer a form of business entities. By new law the permitted forms of business entities become as follows: Limited Liability Companies, Limited partnership, Joint Venture Company, Public shareholding company, Private shareholding company, Equities partnership and General partnership. That corporate does not take any of the above forms shall be deemed null and void.
Governance Report: The Any company new law requires corporate governance report to be an integral part of the General Assembly.
The minimum Share Capital in Public Shareholding Companies: QR. 10 Million. The par value can range from QR. 1 to QR. 100, compared to QR. 10 as in the old law. Board of Directors: Minimum 5 and Maximum 11 Board Members Shares are distributed amongst public shareholders and can be traded on the stock exchange.
Loans to the Board of Directors: A PSC cannot give cash loans to its Board members. Except for Banks or other financial institutions who can grant loan and open credit facilities in accordance with the credit rules set out by the Qatar Central Bank. BOD Remuneration. BOD remunerations should not exceed 5% of net profit after deduction of legal reserve, legal deductions and contribution and distribution of dividends to shareholders.
Public Shareholding Companies:
· Publishing of the financial statements
· The Chairman of the board shall issue the full set of financial statements
· Before 15 days of the scheduled Annual General Meeting
· In 2 local newspapers; one in English and one in Arabic – copy to the Ministry prior to publishing on company’s website
· To be held at least once a year and within 4 months of financial year end • The Agenda should include,
· Reading the BOD report
· Discuss financial performance and position and discuss improvement
· Discuss corporate governance report
· Suggest distribution of profits
· Appointment of auditors
· Reviewing BOD members, a General Assembly is only valid if attended by shareholders holding in total 50% of the capital, the representative of the Ministry and the auditor
Control over Listing:
· Approval of the Subscription by the Company
· Appointment of offering shares and following up the IPO
· Follow up on the implementation decision on increase/decrease of share capital
· Setting procedures to trade of shares and Setting conditions to disclose situation on financial reporting and corporate governance.
Minimum Share capital requirement Limited Liability Company: No minimum share capital requirement. The partner decides in the Memorandum of Association. Number of Partners: Minimum 1 partner and maximum 50. Share Capital of a Limited Liability Company: The Share Capital need to not be a minimum of QR. 200,000
Partner’s Register: The company shall keep a special register, at its head office for the partners, to include the following:
· Names of the partners, their places of residence, nationalities and professions.
· Number and value of shares owned by each partner.
· The assignments taken place of the shares along with the date of the same transactions, reasons of transferring the ownership, name of the assigner and assignee as well as their signatures.
· Total number of shares owned by the partners after the assignment.
Change in Capital: The company AOA shall neither be amended nor the company capital increased or decreased except by a decision issued by the partners GA based on the majority of votes holding three quarters of the company capital unless the AOA requires higher percentage of votes.
Legal Reserves: Companies should allocate 10% of their net profit for the year to legal reserve. Legal reserve allocation can stop once the legal reserve has reached 50% of the share capital. This reserve can be used to offset the Company’s losses or increase its capital through a GA meeting of partners.
Accumulation of Loss: If the loss of an LLC exceeds 50% of the share capital, the management has to call for a partners’ meeting and the partner's should resolve to either dissolve the Company or increase its share capital. If managers fail to call for a partners meeting, or if this resolution is not passed, then the managers or partners according to the situation will become jointly and severally responsible for the Company’s commitments
Annual Accounts: Companies to prepare the final accounts (balance sheet, and P&L) and report on Company’s operations, suggestions for profit distribution within 2 months after the reporting date and file it along with the auditor report with the Ministry within a period of a month after preparation of the document.
Annual General Meeting (AGM) : The Partner’s general assembly agenda in its annual meeting should include the following: Discuss the report of the directors for the Company’s activities and financial position during the year and the auditor’s report. • Discuss the statement of financial position and profit and loss accounts and approve them. • Determine the profits to be distributed to partners. • Appointment of the managers, board of directors, or member of supervisory board if any, and determine their remuneration. • Appointment of auditors and determine his fees • Other matters falling within their responsibilities under this law or the partners’ agreement.
By new law The Minimum Share capital requirement in Holding Companies is QR. 10 Million.
· Financial Reporting: Ensure that the subsidiaries keep the accounting records necessary to enable the members of the board of directors or managers of the holding company to ensure compliance with the provisions of the law The holding company has to prepare the consolidated Financial Position, Statement of Profit and Loss and Cash Flows for itself as well as for all of its subsidiaries at the end of each fiscal year.
· Hold shares in Companies: Participating in the management of its subsidiaries or companies that it invests in. Investing its funds in stocks, bonds and securities. Ownership of the intellectual property rights of patents, Trademarks and industrial designs. Possessing properties and real estates. Providing the necessary support to its subsidiaries.
New fines and penalties amounting to QR. 10,000 per day to a maximum of QR. 1 Million are introduced. case of any violation of the law the Ministry may impose (Warnings, Blames and Preventing the violator to act as a member of the board)
Fines amounting to QR. 10,000 per day if violation is continued Penalties up to QR. 1,000,000
Also: Imprisonment of maximum 2 years and/or a fine of QR. 1 Million may be imposed on:
· A founder of the LLC who falsely represents distribution of share capital
· Any valuator who values shares more than its true value
· Everyone who decide or distributed profits in bad intention
· An auditor who intentionally presents a false report on the financial statements
· Member of the board or Director who falsely prepares the financial statement
· An employee, chairman or board member, who discloses company’s confidential information
Government agencies provide very little information on the legal framework governing natural resources. No supervisory or regulatory body oversees resource extraction or revenue management. The Ministry of Energy and Industry regulates Qatar's oil and natural gas policy, subject to the ultimate control of the Emir of Qatar.
Under the Qatar Petroleum Law, Qatar Petroleum manages upstream, midstream and downstream oil and gas operations on behalf of the Government. Qatar Petroleum acts as the state's investment arm in the oil and gas sector.
The oil and gas industry (including LNG) is overall regulated by the Natural Resources Law (Law No. (3) of 2007 regarding the Exploitation of Natural Resources and its Sources (Natural Resources Law). Oil and natural gas, as well as other mineral resources, are the property of the state. The Ministry of Energy and Industry regulates Qatar's policy on oil and gas, subject to the ultimate control of the Emir of Qatar. Qatar Petroleum is entrusted with management and development of all of Qatar's hydrocarbon resources. There is little detail in the Natural Resources law as to how this is to be implemented.
The right to explore, develop and produce petroleum is typically granted by way of development and production sharing agreements (DPSAs) and exploration and production sharing agreements (EPSAs) with Qatar Petroleum. Qatar Petroleum (and, through it, the Government) therefore determines the basis on which an entity participates in the Qatari oil and gas (including LNG) industry.
LNG projects are usually integrated with the corresponding upstream development.
The key legislation in relation to oil and gas exploration and production include:
· Decree-Law No. (4) of 1977 on Preserving Oil Wealth.
· Decree-Law No. (10) of 1974 concerning the Establishment of Qatar Petroleum (and its amendments).
· Decree-Law No. (30) of 2002 issuing the Environmental Protection Law.
· Law No. (8) of 2004 concerning Protection of the Maritime Facilities of Petrol and Gas.
· Decision No. (4) of 2005 of the President of the Supreme Council of Environment and Natural Protection concerning the issuance of the Executive Regulations of the Environmental Protection Law issued by Decree-Law No. (30) of 2002.
· Law No. (3) of 2007 regarding the Exploitation of Natural Resources and its Sources.
· Decree- Law No. (15) of 2007 concerning the Organization of Marketing and Sale of Regulated Products Outside the State of Qatar (Tasweeq Law).
Ownership Natural resources (including oil and natural gas) are state property under the Natural Resources Law. Under the Law, Qatar Petroleum has exclusive rights to explore, develop and produce oil and gas in Qatar, with authority to grant rights to third parties to carry out petroleum operations.
Rights are granted to investors through EPSAs or DPSAs (collectively PSAs) For joint venture companies, especially in LNG projects Qatar Petroleum typically uses agreements called Development and Fiscal Agreements (DFAs).
Qatar Petroleum signs the agreements on behalf of the state. In order to become effective, they must be approved by a decree of the Emir of Qatar.
In general, different authorisations are not issued for different stages of development. The PSAs and DFAs typically embody the principal authorisations necessary for the exploration, development and production of hydrocarbons. The terms of the PSAs and DFAs are not generally in the public domain.
The Qatar Central Bank (QCB) licenses and regulates 18 banks as of January 2015, a figure which has been steadily growing since Arab Bank became the first QCB-licensed lender in 1957. Seven of these institutions are national, conventional lenders, which between them operated 189 branches as of December 2014, according to central bank data.
Local banks dominate the market in terms of assets and infrastructure, but compete for business with seven foreign banks, which have played an important part in Qatar’s economic life for over half a century. While their presence in the country is limited to 16 branches, their number includes global giants.
The traditional lenders – both national and foreign – have faced increasing competition in recent years from sharia-compliant lenders, the first of which, Qatar Islamic Bank (QIB), was licensed in 1983. It has been joined in the Islamic segment by three institutions, the most recent entrant being Barwa Bank, which received permission to operate from the QCB in 2009. In addition to QCB-licensed banks, more than 20 institutions operate from the separate regulatory environment of the Qatar Financial Centre (QFC), though their activity is often conducted through representative offices.
Qatar's monetary and banking system is headed by the Qatar Central Bank (QCB). The bank supervises all banks and money exchange companies in Qatar. In 1993, the QCB was established to assume the functions of the Qatar Monetary Agency. The bank was set up in part to make it independent of the Ministry of Finance and Petroleum. The QCB is responsible for assuring that all banks operating in Qatar comply with international standards and auditing procedures. Total assets of all banks operating in Qatar was estimated at $13.8 billion in 2000. As of 1999, there were 14 banks operating in Qatar: seven national, two Arab, and six foreign. There were also 10 money exchange companies. The Qatar National Bank is the largest with total assets exceeding $5 billion.
The Qatari Riyal was fixed to the US dollar at a rate of US $1=QR 3.65 in June 1980, and has remained at that rate to date. However, for practical purposes the rate is US $1=QR 3.639. Because the exchange rate is fixed, Qatar cannot employ monetary policy for domestic price regulation and employment objectives. The International Monetary Fund reports that in 2001, currency and demand deposits—an aggregate commonly known as M1—were equal to $1.4 billion. In that same year, M2—an aggregate equal to M1 plus savings deposits, small time deposits, and money market mutual funds—was $7.9 billion.
The Government of Qatar recently issued the new Central Bank Law, Law No. 13 of 2012 (the “QCB Law”), which came into force in January 2013.
This new piece of legislation is a comprehensive overhaul of the legislation that existed previously, Law No. 33 of 2006 (the Old QCB Law). The Qatar Central Bank (the “QCB”) is the primary regulator of financial institutions operating in Qatar, and the QCB Law has now expanded its supervisory powers to cover the insurance sector and the Qatar Financial Centre. The QCB Law addresses many issues for the first time, including Islamic banking, mergers, and acquisitions of financial institutions, credit rating agencies, insurance, treating customers fairly, and resolution of failing banks.
The Financial Services Regulations confer upon the QFC Regulatory Authority responsibility in relation to the prevention and detection of money laundering, terrorist financing or other financial crime in the QFC.
The QFC Anti-Money Laundering and Countering Terrorism Financing Rules provide the QFC compliance framework and detailed requirements in relation to AML/CFT. The rules have been designed to be in accordance with the State Law – No (4) of 2010 Anti-Money Laundering Law and aligned to the Financial Action Task Force global recommendations and standards. In addition, relevant Qatari criminal laws in relation to this subject continue to apply in the QFC. The principal Qatari Laws are provided below:
Administrative Order No. (1-2004) Establishing the FIU and its Organizational Structure
· Anti-Money Laundering Law No. (4) of 2010
· Law No (3) of 2004 on Combating Terrorism
· Law No. (11) of 2004 (Penal Code of Qatar)
· Law No. (23) of 2004 (Code of Criminal Procedures)
Qatar Tax Administration
Qatar is the second easiest country to pay taxes in, and tax payments are considered to be among the least problematic factors when doing business in the country. Qatari nationals are exempt from income and corporate taxes. There are no other major taxes apart from customs duties. Foreign corporations operating in Qatar pay a 10% corporate tax rate, except in oil and gas operations, where the general tax rate is 35%.
Qatar Customs Administration
Undocumented customs payments are reported to be rare, and the border administration is considered transparent. The Qatari e-government portal Hukoomi provides all the necessary information concerning customs and port laws. The General Authority of Customs website is a one-stop shop for customs-related matters. The standard export of goods takes less time and procedures than the regional average.
The State of Qatar has signed a lot of Convention with many countries for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital.
Established in 1995, the Doha Securities Market (DSM) officially started operations in 1997. Since then the exchange has grown to become one of the leading stock markets in the GCC region.
In accordance with these Laws and the QFC Anti Money Laundering Regulations, firms may be required, amongst other things, to make suspicious transaction reports to the Qatar Financial Information Unit. When doing so, firms should use the relevant template report form.
Qatar's economic ascent of recent years has few parallels. It was not preordained by its bountiful carbon resources, nor did it occur merely by chance. Many countries blessed by resources have failed to prosper and develop. In Qatar, successful development of its hydrocarbon resources followed from visionary and committed national leadership, robust and mutually rewarding relationships with international partners, and vigorous execution. Geopolitics in the Arabian Gulf and the shifting tides of energy demand in distant markets have also played a role.
Qatar is ranked 48th for the year 2014 in the Ease of Doing Business’ ratings (out of 189 economies) maintained by The World Bank
In June 2009, Qatar Holding, the strategic and direct investment arm of Qatar Investment Authority (QIA), and NYSE Euronext, the world’s leading exchange group, signed an agreement to form a major strategic partnership to establish the Exchange as a world-class market. The DSM was renamed the Qatar Stock Exchange on the conclusion of the deal.
The primary aim of the Qatar Stock Exchange is to support Qatar’s economy by providing a venue for capital raising for Qatari companies as part of their corporate strategy and giving investors a platform through which they can trade a variety of products in a transparent and efficient manner. The Qatar Stock Exchange also provides the public with access to market information and ensures correct disclosure of information.
Regulation of the Exchange:
The Qatar Stock Exchange is regulated by the Qatar Financial Markets Authority (QFMA). The QFMA is an independent and empowered regulatory and supervisory authority for the capital markets in Qatar.
On September 14, 2005, Law No (33) for the Year 2002 was issued relevant to the establishment of QFMA and the Doha Securities Market Company (DSMC). And on April 3, 2005, a law was issued amending some provisions of Law No (13) of the Year 2000 regulating the foreign investment in the economic activities. The amendment allows non-Qatari’s to invest in all companies listed at the QSE (DSM formerly) at a rate not exceeding 25% of the traded shares.
The Board of Management of the Qatar Financial Markets Authority was issued the Resolution No. 2/2015 Amending some provisions of decision No. 2 /2014 issued Acquisitions and Mergers System (M&A).
· Law No. (5) of the Year 2005 on Protection of Secrets of Trade (available at WIPO)
The assessment of the legal and regulatory framework of Qatar was carried out in accordance with the international standards for transparency and exchange of information as described in the Global Forum’s Terms of Reference, and was prepared using the Global Forum’s Methodology for Peer reviews and Non Member Reviews. The assessment was based on the laws, regulations, and exchange of information mechanisms as at May 2010, other materials supplied by Qatar, and information supplied by partner jurisdictions.
The Terms of Reference break down the standards of transparency and exchange of information into 10 essential elements and 31 enumerated aspects under three broad categories: (A) availability of information; (B) access to information; and (C) exchanging information.
This review assesses Qatar’s legal and regulatory framework against these elements and each of the enumerated aspects. In respect of each essential element a determination is made that either (i) the element is in place, (ii) the element is in place but certain aspects of the legal implementation of the element need improvement, or (iii) the element is not in place. These determinations are accompanied by recommendations for improvement where relevant.
Qatar is 22nd country of the world in the Corruption Perceptions Index 2015 made by Transparency international.
The State of Qatar has been ranked first among the Gulf and Arab countries in the Transparency International’s (TI) Corruption Perception Index (CPI) 2015.
Qatar has made significant progress and has been ranked 22 among the 168 countries on the 2015 index, rising 4 places in the CPI ranking compared to the previous year.
The State of Qatar is exerting many efforts aimed at promoting national transparency and integrity indicators, improving its indexes and rank among the most developed countries in terms of transparency and integrity in the world.
To achieve this target, the State of Qatar has added a number of legislation in line with international agreements, particularly the United Nations Convention Against Corruption in order to enhance transparency, integrity, promote full control on the state funds, protect public money from waste and promote international cooperation as a top priority by profiting of international expertise and successful experiences.
Requirements for Companies Registered in Qatar The following form of companies must have an audit:
· Public Listed companies
· Limited liability companies
· Limited Partnership Company
· Private Shareholding Company
· Holding companies
· Joint Companies
All Public Listed Companies shall have an annual and semi-annual audit.
Most companies with foreign shareholders carry out an annual audit, especially for the purpose of tax declaration. Most 100% Qatari owned companies do not carry out an audit of their annual accounts unless the shareholders ask for one or there are requirements by other third parties (for example, banks and other regulatory bodies) or to meet any other specific requirement
Financial Reporting Framework. All the companies in Qatar are required to prepare their financial statements in accordance with the accounting principles approved internationally.
In the absence of national accounting principles and practices, the Ministry of Economy and Commerce accepts financial reports prepared according to standards promulgated by the International Accounting Standards Board (IASB).
The majority of companies prepare their financial reports in accordance with International Financial Reporting standards (IFRS).
The Public Listed Companies financial reports must comply with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS).
The legal and institutional framework of the State of Qatar in the context of implementation of the United Nations Convention against Corruption, that the State of Qatar (Qatar) signed the Convention on 1 December 2005 and ratified it by Decree 17 of 2007 on 30 January 2007. The Convention entered into force for Qatar on 1 March 2007.
The Laws of Qatar indicated offense the bribery and trading in influence (arts. 15, 16, 18 and 21) Qatar criminalizes active bribery of national public officials pursuant to article 141 read in conjunction with article 140 of the Penal Code (PC), provided that the offer or the promise is accepted. The same penalty applies to the intermediary.
The institutions most relevant in the fight against corruption are the Public Prosecution office, which has a dedicated department handling corruption and money-laundering cases, the Administrative Control and Transparency Authority and Qatar Financial Information Unit (FIU).
A new Tenders Law has recently been decreed in Qatar and is expected to be published shortly. Following a recognised need for a set of uniform guidelines bringing more clarity to the public procurement process the new law has been a positive step forward. It revamps and modernises the governmental contracting process in the State of Qatar.
The new law applies to most governmental and quasi-governmental contracts of the State of Qatar. It can also apply to private entities in receipt of state funding. Government contracting in Qatar offers lucrative opportunities for local and international businesses that know how to take advantage of them.
New governmental contracting methods: Together with the traditional methods of governmental contracting, the new law introduces competition as a method of procurement for technical works, including drawings and designs. It also extends to two-stage tendering which can assist in defining the technical requirement and the scope of work. At the same time, it secures appointments on the basis of the right contractor, agreed costs and appropriate transfer of risk.
To manage conflicts of interest the new law requires relevant government employees to declare any potential interest, whether directly or indirectly, in any governmental contract, which brings the law in line with international best practice.
The new law introduces a dispute resolution committee which is headed by a senior judge and has jurisdiction to hear all pre-contract execution disputes. This allows for a specialised forum for disputes in relation to government contracts
The Supreme Education Council (SEC): In 2002 the Supreme Education Council (SEC) was established. According to Amir Decree 37/ the Supreme Education Council (SEC) directs the nation’s education policy. The council plays an integral role in the development and implementation of the education reform. The Supreme Education Council comprises of the following:
· The Education Institute oversees and supports the Independent Schools.
· The Evaluation Institute develops and conducts testing of students, monitors student learning and evaluates school performance.
· The Higher Education Institute advises individuals about career options and opportunities for higher education in Qatar and abroad. The institute also administers scholarships and grants.
Qatar University: Qatar University was founded in 1973 with two Faculties of Education for boys and girls. In the following year the university developed and expanded, increasing its activities and faculties until it officially became a complete and integrated university in 1977, (by 2/1977) under the new name ‘University of Qatar’.
University Faculties: The Qatar University comprises of the Faculty of Education and Scientific Research.
· Faculty of Arts and Science.
· Faculty of Sharia'a and Islamic Studies was established in 1977 with a view to teaching the students the principles of Islamic Sharia'a, the basis of Islamic studies and rehabilitation of Guides and Dawa propagators, who are capable of delivering Islamic Dawa. The Faculty also helps meet society’s needs for teachers, judges and lawyers. It comprises three departments: Origins of Faith, Jurisprudence (Fiqh), Islamic Dawa and Culture.
· Faculty of Law was established in 2004/2005 academic year following the cessation of the Law Department from Faculty of Sharia'a, Law and Islamic studies so as to help graduate specialists in the field of Legal and Judicial studies.
· Faculty of Engineering: The Faculty of Engineering was established in 1980 with the aim of preparing qualified engineers to support industry, construction and laboratory sectors.
· Faculty of Administration and Economics was established in 1985 to prepare qualified graduates in the fields of economics, administration and accountancy which represent a vast area of employment sectors in the State of Qatar.
· Higher Studies are a part of the program of higher education. Students who were accepted to enroll start the program that qualifies them to receive an MA in Public Administration.
· Permanent Education Office: The Permanent Education and Community Service Office was established in 1995 to activate the role played by the university in providing members of the Qatari society with the necessary skills and expertise in order to secure the continuity of institutional development of the state. The office also seeks to establish and develop mutually beneficial vocational partnerships between the university and the various local and regional institutions.
· Scientific and Applied Research Center (SARC): Scientific and Applied Research Center (SARC) comprises of units of Scientific Publications, Central Laboratory and Engineering Material Technology.
· Center for Environment Studies (ESC): The (ESC) was established in 1980 for supporting scientific research and progress and for applying modern technology in various areas of development.
The Qatar Foundation for Education, Science and Community Development: The Qatar Foundation for Education, Science and Community Development is a non-profit private institution, and was established in 1995 by the initiative of H.H. the Amir of Qatar, Sheikh Hamad Bin Khalifa Al Thani. H.H. Sheikha Mouza Bint Nasser Al-Misnad and the Amir's Consort chair the foundation and guide it to implement its objectives and programs.
To achieve its objectives, Qatar Foundation has set up a number of affiliated organs and independent administrations which are all linked through the Foundation in the fields of education, health and community development.
The Education City: Qatar Foundation for Education, Science and Community Development celebrated the inauguration of the Education City in 2003. This is a pioneering project aimed at the qualification of cadres and investment in human resources with a view to promote future thinking and creative solutions.
The Center for Legal and Judicial Studies: The Center was established in 2001 (by, 8/2001 Law) as the Center for Legal and Judicial Studies, with the objective of promoting the efficiency and performance of those working in the judicial and legal fields for different ministries and institutions.
7.2.Other Universities, Institutions and Research & Community Service Centers:
· Academic Bridge Program: The Academic Bridge Program was established in 2001 in cooperation with TIEC in Texas to qualify a group of secondary school graduates in Qatar and the Gulf region to enroll in English-based universities where skills in English Language, Science, Mathematics, Computer and multi-media are developed to ensure the success of the students in international universities.
· Qatar Leadership Academy: Qatar Leadership Academy started operating its first semester in September 2005 in collaboration with Qatar Armed Forces. The program aims to develop students' potentials by enhancing their self-confidence and self-discipline. The Islamic Studies Program aims to provide students with Islamic values and awareness of Arabic cultural heritage and encourage them to know other cultures.
· Weill Cornell Medical College in Qatar: Weill Cornell Medical College’s mission in Qatar is to be distinguished in education and offer excellent medical care and research facilities. Weill Cornell offers an integrated medical program that combines pre-medical and medical programs. The faculty members are from Weill Cornell, USA. The college adopts different admission policies for pre-med program and the medical program. Weill Cornell works in collaboration with Qatar Health Authority and Hamad Corporation and Qatar Foundation with a view to elevating the level of health care in the country. The college also collaborates with Sedra Center for Medicine and Research in Qatar Foundation which promises to be both an outstanding educational hospital and an academic medical center with international standards. Research program in bio-medical field carried out by Weill Cornell with partners in Qatar.
· Virginia Commonwealth University - College of Design in Qatar
· VCU-Q was the first university established in the Educational City in 1998. In 2008, the college produced its seventh batch of graduating students. VCU_Q offers a B.A degree in refined arts in fashion design, graphic design and interior design.
· Carnegie-Mellon University: Carnegie Mellon University in Qatar offers undergraduate programs in Computer Science, Business Administration and Information Technology. It started study programs in 2004 and added Information Technology in 2008 which relates the two previous specializations by providing the necessary information and skills to ensure designing effective systems for data management. In collaboration with Qatar Science and Technology Park, Carnegie Mellon also offers a program in Executive Management of projects which targets the managers and employees of major and small companies and government agencies as well as individuals. The university opened its state of the art building in Qatar in 2009.
· Texas A&M University-Qatar: Texas A&M in Qatar offers educational programs leading to a bachelor’s degree in chemical, electrical, mechanical and oil engineering. Texas A & M produced its first batch of engineers in 2007 and started a master's program in engineering and sciences that combines academic study with developed applied research and innovative teaching in classrooms.
· Georgetown University: Georgetown University is a branch of Edmund Walsh for International Affairs in Georgetown University's main campus in Washington, USA. The branch in Qatar offers a 4-year undergraduate program of Arts since 2005 with focus on international politics leading to the bachelor’s degree of International Affairs. Courses comprises of government systems, economics, literature, philosophy, theology and other subjects. Georgetown University opened the Regional and International Studies Center for research studies related to the Gulf and Middle East area. The Center conducts studies related to regional and international issues through dialogue, exchange of ideas and research with scientists and experts and activists.
· Northwestern University: Northwestern University, founded in 2008, is the newest addition in the Educational City. It offers an undergraduate degree in Journalism and Media. It undertakes to train students to acquire the necessary press skills within an integrated arts and literature curriculum.
· Islamic Studies College: Islamic Studies College launched a general diploma program in Islamic Studies in 2007, and then in February 2008 it started a master ‘s degree program in current jurisprudence and public policy. The college enables Islamic dialogue with a view to enhancing research related to Islamic culture. The college adopts English and Arabic as a medium of instruction in all its programs.
· Qatar Academy: Founded in 1996, Qatar Academy offers students, from kindergarten to grade 12, a comprehensive and integrated educational program that meets the students' academic, physical, social and cultural needs. It also seeks to develop critical thinking skills and an aptitude for constant learning, helping them enter the best higher education institutions.
· Rand-Qatar Policy Institute: Rand-Qatar Policy Institute was founded in April 2003. It is the most recent initiative by Qatar Foundation and will be an integral part of the Education City as a regional center of excellence in learning, research and technical development. The Institute will train policy analysts in the region in research methods to help leaders take sound political decisions based on a strong database.
· Institute of Administrative Development: Institute of Administrative Development is a consultancy firm official in the State of Qatar. The Institute has specialized departments in all areas of management development consultancy, research and training programs for professional cadres to provide the community with a specialized diploma on an average two years after secondary education.
- Official Gazette
- Lawyers for Qatar
- Qatar Legal Portal (Al-Meezan)
- Network of Arab lawyers (international treaties)
- Asian- African Legal Consultative Organization
- NationMaster – (Middle East - Qatar)
- Qatar University
- G.C.C. Commercial Arbitration Center
- Legal Information Network of gulf
- (For more, laws in full text in Arabic visit here)
7.3.3. Council’s Links
· Advisory Council of Qatar (Qatar Legal Portal: Advisory (SHURA) Council)
7.3.4. Education Links
· Central Tenders Committee (PDF)
· Qatar News Agency (QNA)
- 2004 Constitution of the State of Qatar
- 13/1990 Code of Civil Procedure and the Commercial No. 13 of 1990 as amended by Act No. 7 of 1995 and Act No. 13 of 2005
- 8/2001 Law on the establishment of the Center for Legal and Judicial Studies
- 10/2002 Law on Public Prosecution
- 10/2003 of the Judiciary Act
- 12/2005 of a law on the appeal procedures and non-discrimination in the criminal
- 7/2007 Act on the disposition of administrative disputes
- 12/2013 Law on Amending Certain Provisions of Law No. 7 of 2007 on the Settlement of Administrative Disputes
- 9/2013 Law of Deoxyribonucleic Acid (DNA)
- 21/2013 Decree of ratify the Memorandum of Understanding between the State of Qatar and the International Criminal Police Organization (INTERPOL) about the recognition of the Interpol travel document
- 24/2015 Law of Organization of Tenders and Auctions
- 22/2015 law of amending some provisions of the Penal Law No. 11/2004
- 66/2013 Decree of ratify the Arab Charter on Human Rights
- 2/1962 Law on the organization of fiscal policy in Qatar
- 13/1963 Law on the organization of the Office for the Boycott of Israel in Qatar
- 14/1967 decree-law on the approval as stated in some of the texts of international conventions relating to the granting of legal prescriptions, privileges and immunities
- 20/1967 decree-law to establish the post of advisor to the government and the abolition of the posts of Director-General of the Government
- 7/1968 decree approving the Convention on the Law of the Federation of Arab Emirates, signed in Dubai in the twenty-eighth of the year AH 1387 AH corresponding to the twenty-seventh of the year February 1986
- 5/1970 determining the powers of law and the appointment of ministers of government ministries and other governmental agencies
- 9/1970 Law on the organization of general elections to the Shura Council in Qatar
- 6/1979 of the Internal Regulation of Law Advisory Council
- 21/1996 Law on the National Anthem
- 9/2000 Law on the organization of the Council of Ministers
- 21/2004 on the Law Minister
- 15/2006 on the rule of law of the State and Oratth
- 11/2007 on the law as Sheikh Jassem bin Mohamed bin Thani, a national day governance of the State
8.2.3. Economic Legislation
· 7/1963 Qanonon on identifying and organizing the collection of fees for electricity and water
· 1/1966 decree-law on the supervision and oversight of insurance companies and agents
· 10/1966 decree-law on the stabilization of prices
· 9/1969 decree-law on street vendors
· 3/1970 decree-law on the establishment of a national of Qatar Cinema and film distribution and award of concession
· 12/1972 law on compulsory pricing and profits
· 21/1972 on the standardization and the identification of weights and measures and balances
· 3/1975 Law on the shops, industrial, and similar public
· 7/1976 Free Zone Act in Doha Port Marine
· 4/1978 Law on the control of the precious metals
· 3/1979 Law on ensuring the Qatar Petrochemical Company
· 6/1983 Law of the commencement of the operational steps of the unified economic agreement between the countries of the Cooperation Council for the Arab States of the Gulf
· 3/1987 Law on the export of products, institutions and production units of the Gulf Cooperation Council for the Arab States of the Gulf State of Qatar
· 6/1987 concerning the rules of the Uniform Act to give priority in government purchases of domestic products and products of national origin countries of the Gulf Cooperation Council of Arab
· 7/1987 on the law controls the exercise of the citizens of the Gulf Cooperation Council for the Arab States of the Gulf of commercial activity in the State of Qatar
· 5/1989 Law on the State's general budgetary sphere
· 9/1989 law on the equality of the citizens of the Gulf Cooperation Council for the Arab States of the Gulf in the transaction tax
· 12/1989 Law on the Standard Rules for the Council of States has the citizens of the GCC equity shareholding companies and the transfer of ownership
· 4/1990 Law on the system specifications and standards
· 11/1990 law establishing the Chamber of Commerce and Industry, Qatar
· 19/1990 Law on the rules for exemption from the exemption from customs duties for industrial products of national origin
· 25/1990 decree-law organization of capital investment in the country, however, economic activity
· 3/1992 on the law to allow citizens of the Cooperation Council for the Arab States of the Gulf of new economic activities to exercise the State of Qatar
· 11/1993 decree-law on the Income Tax
· 16/1993 decree-law on the organization of promotional activities, advertising and public relations
· 1/1995 decree-law in the conclusion of the licensing of a loan agreement between the Government of the State of Qatar and the Export-Import Bank of Japan
· 14/1995 Law on the establishment of the Doha Securities Market
· 16/1997 decree-law exemption for additions company Qatar Petroleum Limited (extended) (a joint stock company with a country) of the income tax, fees and other taxes
· 20/1997 decree-law in the conclusion of the licensing of a loan agreement between the Government of the State of Qatar and Japan's Sumitomo Bank and a group with the participating banks
· 22/1997 licensing law in the conclusion of a loan agreement between the Government of the State of Qatar, Gulf International Bank Group and the participating banks
· 1/1998 Law on public debt
· 21/1998 General Corporation Law of the conversion of the country of the telecommunications company to contribute to country
· 2/1999 law in the fight against fraud in commercial transactions
· 9/1999 on the law to allow citizens of the Gulf Cooperation Council for the Arab Gulf States the exercise of certain economic activities in the areas of health in the State of Qatar
· 18/1999 decree-law on the authorization of the Ministry of Finance and Economy and Commerce to borrow from the global markets
· 3/2000 law license to the Government of the State of Qatar at the conclusion of agreements with international banks to issue bonds to raise debt in international markets for the State of Qatar
· 5/2000 Law on Cooperative Societies
· 13/2000 Law on the organization of foreign capital in economic activity
· 7/2001 law on the treatment of Gulf Investment Corporation
· 3/2002 law license to the Ministry of Finance to borrow from the global markets
· 5/2002 Law of Commercial Companies
· 6/2002 law to extend the exemption of Qatar Telecom (Qtel) of the fee concession granted to it
· 8/2002 law on the organization of the work of commercial agents
· 9/2002 on the law of trademarks, trade data and trade names
· 16/2002 Law on the establishment of the Qatar General Standards and Metrology
· 18/2002 Law No. (18) for the year 2002 as amended by Law No. (1) for the year 2009 on the public debt and Islamic securities
· 19/2002 Law on the establishment of a fund for the development of Qatar
· 25/2002 Law on Investment Funds
· 28/2002 Law on Anti-Money Laundering
· 29/2002 decree-law exemption, Qatar Telecom (Qtel) of customs duties, taxes and other fees
· 2/2003 Act to exempt the company (Oryx GTL Ltd.) of some tax charges
· 7/2003 Law on the establishment of Qatar Award for Quality
· 9/2003 law license to the Ministry of Finance to provide the necessary guarantees for the loan of the Republic of Lebanon
· 18/2003 decree-law license to the Ministry of Finance to contract with others to establish a company called (Qatar Global Sukuk), "national joint-stock company" and to conclude agreements with the company for the issuance of lease instruments
· 24/2004 Law on the transfer of consumer associations to the country's contribution
· 25/2004 on the fight against the law to cover up the practice of non-commercial activities of the country, economic and professional in violation of the law
· 5/2005 Law on the Protection of Trade Secrets
· 7/2005 Law of the QFC
· 25/2005 Law of Commercial Register
· 26/2005 Law on the organization of tenders and auctions
· 34/2005 Law on Free Zones Investment
· 19/2006 Law on the protection of competition and prevent monopolistic practices
· 27/2006 Trade Act
· 33/2006 decree-law on the Central Bank of Qatar
· 1/2007 Law on the tax treatment of Gulf Drilling Ltd.
· 3/2007 Law on the exploitation of natural wealth and resources
· 15/2007 decree-law on the organization and the marketing and sale of products subject to government regulation out of the State of Qatar
· 17/2013 law on the Regulation of Exhibitions
· 10/2013 law of Regarding Issuing the Unified Law (Regulation) for Anti Dumping, Compensatory, and Preventive Measures for the Countries of the Cooperation Council for the Arab States of the Gulf
· 11/2015 law on Commercial Companies
· 7/2014 law on Promulgating the Law (Regulation) of Trademarks in the GCC Countries
· 14/2014 law on Anti-Cyber Crime
- 12/1969 decree-law on the establishment of the country's flour mills and a privilege granted
- 4/1977 decree-law on the preservation of oil wealth
- 7/1989 on the rules of the common law for the protection of industrial products originating in the National Council of States of the Gulf Cooperation
- 11/1989 on rules of law to coordinate and promote the establishment of industrial projects in the States of the Cooperation Council for the Arab States of the Gulf
- 19/1995 law on industrial organization
- 4/1997 Law on the procedures and fees for the delivery of electricity and water
- 6/2001 Act to exempt the electricity company, water country from customs duties, taxes and other fees
- 23/2001 in the Magistrates Act of crimes set forth in the law (19) 1995 on the industrial organization
- 27/2001 decree approving the Convention on the Law of the granting of rights to the power plant project with a Van
- 4/2003 Law of the granting of the Qatar Fuel (fuel) Excellence marketing, sale and transport and distribution of gas and petroleum products
- 35/2004, except the law of the expansion of factory Alathleen Qatar Petrochemical Company (QAPCO) from certain provisions of Decree Law No. (11) on the income tax
- 14/2005 approving the Convention on the Law of the granting of rights to the capital project for the (b) to produce electricity and water
- 20/2006 Act (system) standard industrial organization of the Cooperation Council for the Arab States of the Gulf
· 3/1963 law regulating the entry and residence of foreigners in Qatar
· 5/1965 l decree-law on identity cards
· 17/1980 law on maritime passport
· 8/1983 of the Crimes Act Balsaleh entry and residence of foreigners in Qatar
· 3/1984 to ensure the establishment of the organization and Exit of Aliens
· 14/1992 Law on the Organization to recruit workers from abroad to the detriment of others
· 14/1993 decree-law on passports
· 20/1998 decree-law on the identification of categories and rules of the fees and charges collected by the Ministry of the Interior and the fines that may be reconciled by the crimes of the entry and residence of foreigners in Qatar
· 38/2005 Law on Nationality of country
· 2/2006 law regulating the entry and stay of certain categories in Qatar
- 15/1980 Law on the issuance of maritime law
- 22/2004 Civil Code
- 9/1987 law in the fight against narcotic drugs and psychotropic substances
- 23/1994 Act in the Magistrate's crimes
- 3/1995 Law on the organization of prisons
- 17/2002 law on the protection of society
- 3/2004 Law on Combating Terrorism
- 11/2004 Penal Code
- 23/2004 Code of Criminal Procedure
· 16/1963 for the establishment of the Administrative Committee on Grievances
· 2/1968 decree-law to establish the Department of Government stocks
· 10/1970 law, which holds the power to identify the appointment and dismissal of public office
· 4/1971 bill to increase the monthly allowances of staff of social workers and the country
· 8/1971 law on the rules for the transfer of some staff and workers to the higher
· 6/1972 bill to increase the daily wage workers
· 7/1988 on the law controls the exercise of the citizens of the Gulf Cooperation Council for the Arab States of the Gulf of liberal professions in the State of Qatar
· 10/1988 on the law to allow citizens of the Gulf Cooperation Council for Gulf Arab states to exercise the liberal professions of new State of Qatar
· 7/1992 Law on the issuance of the use of non-Qatari workers in ministries and other governmental agencies
· 18/1993 decree-law rewards the creation of committees in the ministries and other governmental agencies
· 17/1995 a law exempting employees Qatari Ministry of Education and the Education Service
· 1/2001 Law on the issuance of the Civil Service Act
· 24/2002 law on retirement and pensions
· 4/2004 Law on the organization of the work of the agencies engaged in navigation
· 14/2004 Labor Law
· 30/2004 Law on the organization of the profession and audit
· 19/2005 Law on the organization of engineering practice
· 23/2006 Law on Lawyers
- 8/1992 Law of Zakat Fund
- 6/1993 Law on the organization of the Hajj
- 9/1993 Law on the organization of the Ministry of Awqaf and Islamic Affairs and the appointment of its terms of reference
- 8/1996 law on the moratorium
- 40/2004 state law on the funds of minors
- 11/1963 Law on the organization of the municipality of Doha
- 10/1968 decree-law on pesticides
- 8/1974 law on public hygiene
- 12/1981 law on plant quarantine
- 1/1988 Law on the organization of underground water drilling
- 16/1988 Law on the delimitation of the city of Doha
- 17/1988 Law on the delimitation of the city of Al Wakra
- 18/1988 Law on the appointment of city limits الوكير
- 26/1988 Law on the appointment of city limits Ruways
- 27/1988 Law on the delimitation of the city of Abu Zlov
- 28/1988 Law on the appointment of the city limits of the new bar
- 29/1988 Law on the delimitation of the Umm Salal and Akherittiyat
- 30/1988 Law on the delimitation of the Umm Salal Ali, Umm, Umm mayors Obeirip
- 31/1988 Law on the delineation of the Christian village of
- 32/1988 Law on the delineation of the village kindergarten Rashid
- 33/1988 Law on the delineation of the village Alkhisp
- 34/1988 Law on the delineation of the village of Umm Qarn
- 35/1988 Ptiien the city limits of the law of Al Rayyan
- 36/1988 Law on the delimitation of the Umm Said
- 1/1990 Law on the establishment of a central council
- 8/1990 law on the organization of food control Anthropomorphism
- 12/1998 Law on the organization of the Central Municipal Council
- 2/2000 to abolish the law of the municipality of Mesaieed
- 17/2005 on the Law of the peace in the crimes set forth in the laws of the municipality
- 24/2005 quarantine law
- 3/2006 Law on Pesticides
- 24/2006 law (the system) fertilizers and soil conditioners in the agricultural states of the Gulf Cooperation
- 9/1974 law on animal waste
- 4/1981 Law on the establishment of the Standing Committee for the Protection of the Environment
- 4/1983 Law on the exploitation and protection of living aquatic resources in Qatar
- 1/1985 Law on the Animal Health
- 11/1992 Law on the organization to grant loans to farmers and fishermen
- 32/1995 Law on the prevention of damage to environment and plant components
- 12/2000 decree-law to transfer the management of the environment and the management of nature reserves and agricultural development of the Ministry of Municipal Affairs and Agriculture to the Supreme Council for Environment and Natural Reserves
- 4/2002 Law on the organization of hunting and wild birds and reptiles
- 30/2002 Environmental Protection Act
- 19/2004 Law on the protection of wildlife and natural habitats
- 5/2006 Law on the organization of trade in species threatened with extinction, and fungal products
- 21/2007 Law on the Control of Substances that Deplete the Ozone Layer
- 34/2013 Decree on ratify the Agreement on the Establishment of the Global Green Growth Institute
- 19/2015 Law on Common System on Substances that Deplete the Ozone Layer of the Gulf Cooperation Council (GCC)
- 43/2014 Amiri decree on establish the Organization of the Charity Body
- 15/2014 Law on the Organization of Charity
· 13/1964 Law on the organization of medical services and public health
· 5/1982 to organize the registration of births and deaths
· 11/1982 Law on the organization of patient
· 2/1983 Law on the practice of human medicine professions of medicine and dental surgery
· 3/1983 Law on the organization of pharmacy professionals, brokers, agents, pharmaceutical companies, factories
· 1/1986 Law on the registration of pharmaceutical companies and their products
· 8/1989 law on the treatment of citizens of the Gulf Cooperation Council for the Arab Gulf States in the health centers, clinics and public hospitals the treatment of Qatari nationals
· 7/1990 Law of the pricing system of medicines and pharmaceuticals and price control
· 17/1990 decree-law on the prevention of infectious diseases
· 8/1991 regarding the organization of medical practice assistance
· 19/1993 Law on the regulation of psychoactive substances
· 24/1994 Law on the registration and pricing and regulation of veterinary drugs
· 8/1995 law on practicing the profession of veterinary medicine
· 3/1996 Law on the prohibition of smoking in the Ministry of Public Health and its institutions
· 7/1996 Law on the organization of medical treatment and health services in the home
· 21/1997 Law on the organization of the transfer of human organs
· 5/2001 law on the licensing fees charged by the Ministry of Public Health
· 9/2001 decree-law to exempt private health facilities from customs duties
· 20/2002 Law on the control of tobacco and its derivatives
· 31/2002 decree-law on the prevention of radiation
· 8/2003 law on autopsies Anthropomorphism
· 14/2003 Law on the organization of veterinary quarantine
· 21/2005 Bilghaealeghanon law and organization of the Ministry of Public Health and he appointment of its terms of reference
· 6/2013 law of establish Health and Education Fund
· 7/2013 law on the Social Health Insurance System
- 21/1989 on the Law of Marriage of Foreigners
- 38/1995 law on social security
- 2/2004 on the law with special needs
- 22/2005 to bring law and the prohibition of the operation and training and the involvement of children in camel racing
- 22/2006 Family Law
- 9/1976 Law on the organization of scholarships
- 2/1977 law establishing the University of Qatar
- 5/1980 to organize incentives to engage in the teaching profession
- 7/1980 decree-law on the organization of private schools
- 11/1988 law on the equality of students of the Gulf Cooperation Council of Arab institutions of higher education
- 9/1996 law establishing the College of Aeronautics Qatar
- 12/1996 decree-law on the collection of the price of textbooks and transportation fares of non-Qatari students
- 7/1997 on the law to allow citizens of the Cooperation Council for the Arab Gulf states to exercise economic activity in the areas of education
- 18/1997 on the General Law of Scouts and Guides Country
- 14/1998 Law on the establishment of Qatar Technical School
- 15/1999 decree-law on the imposition of school fees and university housing in exchange for the establishment of non-Qatari students at the University of Qatar
- 6/2000 Law on the conduct of educational services
- 20/2001 decree-law school organizing of military missions
- 25/2001 law on compulsory education
- 23/2002 decree to abolish the law of Qatar Technical School
- 11/2006 on the Law of Independent Schools
- 18/2015 law on regulating the Practice of Educational Services
- 23/2015 law of Organization Private Schools
- 5/1984 the organization of clubs
- 2/1993 on the Law of the players and the media, administrators and young people selected to represent the clubs, federations and associations of youth and sports
- 27/2004 on the protection of the law of signs and banners and works and related rights of the XV Asian Games - Doha 2006
- 1/2016 law of Organization Sports Clubs
- Incorporation and the Statute of the Qatar Foundation for Sports Arbitration
- 8/1979 Law on Press and Publications
- 2/1980 on the Law
- 14/1980 law establishing a home for the documentation of country
- 14/1982 decree-law on the placement of works in the usurpation of the country
- 25/1995 Law on the protection of intellectual works, copyright
- 16/1998 Act of the National Council for Culture, Arts and Heritage
- 7/2002 on the protection of the law of copyright and related rights
- 11/2003 law establishing the credit rating of State discretion and incentives in science, art and literature
- 18/2005 Law on the establishment of the State Prize for Children's Literature
- 20/2005 an Amiri decree to establish the cultural district
8.2.17. Legislation, Science and Technology
- 6/2005 Law on the protection of integrated circuit designs
- 36/2005 Law on the establishment of a zone free of Science and Technology Park
- 30/2006 issued Decree-Law Patent Law
- 5/1978 Law on the civil and military decorations
- 11/1979 Law on the protection of electrical installations, public water
- 1/1981 Law on the organization of service of officers in the armed forces
- 6/1984 decree-law on the military retirement
- 16/1990 decree-law on the compensation for officers and members of the armed forces
- 12/1992 on the Law and Orders and decorations and medals, flags of the Armed Forces of the country
- 23/1993 Law on the Police Force
- 8/1997 law establishing the State Security Investigation
- 13/1997 Law on Civil Defense
- 14/1999 law on arms, ammunition and explosives
- 22/2002 on the Law and Orders Decorations and Medals of the police force
- 5/2003 law establishing the State Security Service
- 12/2003 Law on the establishment of the Internal Security Force
- 8/2004 law on the protection of offshore oil and gas installations
- 10/2004 Law on the establishment of a military intelligence
- 13/2006 law on military pensions and retirement
- 31/2006 issued a decree-law the Military Service Act
- 17/2007 Law on Chemical Weapons
- 5/1963 Law on the inadmissibility of the acquisition of foreign ownership of immovable property in Qatar
- 1/1964 law establishing a system of housing
- 14/1964 Law of the Land Registration System
- 3/1972 Law of the State for a waiver of premiums due on the users of the public housing
- 15/1972 decree-law to exempt employees from paying the country a part of the construction of housing loans
- 1/1980 has the law on the organization of foreign missions of the real estate in Qatar
- 10/1987 Law on State property public and private
- 13/1988 law on expropriation of property and seizure of a temporary public interest
- 2/2002 has the law on the organization of real estate for the citizens of the Gulf Cooperation Council for the Arab States of the Gulf
- 6/2004 Law on the organization of construction in the modern towers in Doha
- 17/2004 Law on the organization and have the use of non-Qatari real estate and residential units
- 4/2006 Act on temporary provisions for the rental of premises and buildings
- 29/2006 Law on the control of buildings
- 2/2007 Law of the housing system
- 4/2008 Law on the rental of real estate
- 10/1974 decree-law on the establishment of the QGPC
- 6/1975 Law on the establishment of Qatar Foundation for poultry
- 6/1989 Law on the organization of the Ministry of Economy and Trade
- 23/1990 decree-law organization of the Ministry of Industry and Public Works and the appointment of its terms of reference
- 14/1991 decree-law organization of the Ministry of Justice and the appointment of its
- 4/1992 Law on the imposition of fees for the ratification of the documents in the Ministry of Foreign Affairs and diplomatic missions
- 4/1995 Law on the Court of Accounts
- 24/1995 decree-law the abolition of the Ministry of Labor and Social Affairs and Housing and the distribution of competence
- 35/1995 decree-law organization of the Amiri Diwan and the appointment of its terms of reference
- 1/1996 law establishing the General Organization of the satellite channel country
- 6/1997 law establishing the Institute for Management Development
- 11/1997 law establishing the Public Authority for country radio and television
- 17/1997 law establishing the General Organization for Doha International Airport
- 5/1998 law abolishing the Ministry of Information and Culture and the distribution of competence
- 7/1999 Law on the organization of the Ministry of Civil Service Affairs and Housing and the appointment of its terms of reference
- 17/1999 decree-law the abolition of the Central Bureau of Statistics
- 8/2000 law establishing the General Authority for Tourism
- 10/2000 law establishing the institution of the Qatar General Electricity and Water
- 11/2000 decree-law of the Higher Council for Environment and Natural Reserves
- 16/2001 decree-law establishing the Public Authority for Civil Aviation
- 17/2001 decree-law establishing the Public Authority for Customs and Ports
- 18/2001 decree-law the creation of General Postal Corporation
- 19/2001 decree-law the abolition of the Ministry of Communications and Transport and distribution of reference
- 27/2002 decree-law the abolition of the General Organization for Doha International Airport
- 37/2002 decree-law creating the Supreme Council of Education and the appointment of its terms of reference
- 39/2002 decree-law and organization of the Ministry of Education and the appointment of its terms of reference
- 1/2004 Law on the establishment of the Public Works
- 15/2004 Law of the General Authority for Urban Planning and Development
- 26/2004 Law on public institutions and bodies
- 32/2004 decree-law organization of the Ministry of Economy and Trade and the appointment of its terms of reference
- 34/2004 decree-law organization of the University of Qatar
- 36/2004 decree-law creating the Supreme Council for Communications and IT Almaomat
- 11/2005 Law on the organization of the Ministry of Finance and the appointment of its terms of reference
- 23/2005 Law on the organization of the Ministry of Municipal Affairs and Agriculture and the appointment of its terms of reference
- 33/2005 on the financial markets for Qatar's Doha Securities Market and Stock Exchange
- 39/2005 Law on the organization of the Ministry of Foreign Affairs and the appointment of its terms of reference legislation, committees and associations of private and public
- 8/1998 law on private associations and institutions
- 38/2002 law establishing the National Human Rights Commission
- 12/2004 Law on Private Associations and Institutions
- 21/2006 decree-law on the private institutions of general interest
- 25/2015 law on the Civil Defense
- 14/2013 Decree-Law Abolishing the Law of Public Authorities and Corporations Promulgated By Law No. 26/2004
- 44/2014 Amiri decree on establishment of the Qatar General Organization for Standards and standardization
- 36/2014 Amiri decree on Organized the General Authority for Tourism
- 34/2014 Amiri decree on Organized the Public Works Authority
- 6/2014 law on Organized Real Estate Development
- 161/2013 Amiri decree on establishment and Organization the Police Academy
- 13/2004 law establishing the Qatar Authority for Charitable Activities
- 29/1966 decree-law organization of the marine ports of Qatar
- 1/1972 Law on the imposition of fees on the ports of the oil cargo vessels
- 4/1976 Law on the organization of cargo transit
- 16/1980 law on coastal shipping
- 19/1980 law on the registration rules and safety of small vessels
- 21/1980 Law on the organization of extension ports in Qatar
- 15/1982 bill to increase customs duties on cigars, cigarettes and tobacco products
- 3/1993 Law on the imposition of fees for parking fields, Doha Airport
- 9/1997 law to approve a loan for Qatar Airways
- 10/2001 decree-law the abolition of Law No. (5) for the year 1996 on a fee to leave Doha International Airport
- 15/2002 Law on Civil Aviation
- 40/2002 Customs Code
- 41/2002 legislation amending the proportion of tariff exemptions and the elimination of some customs
- 28/2004 Law on the training standards and certification of seafarers and rotation
- 37/2004 decree granting the Transportation Corporation Law (the contribution of country) "transport" the privilege of the management and operation of taxis
- 32/2006 decree-law to exempt certain goods from customs duties
- 34/2006 issued a decree-law the Telecommunications Law
- 19/2007 issued a decree-law traffic law
- 26/2006 Law on the organization of the offices of air travel
- 45/2014 Amiri Decree for Organized the General Authority for Civil Aviation
- 2/2014 Decision of the Prime Minister for establish a committee of Qatar FIR (Q.F.I.R)
- 50/ 2015 Decree on approve accession to International Shipping Lines Agreement 1966
- 51/2015 Decree on approve accession to The International Convention for the Prevention of Collisions at Sea, 1972
- 1/2016 Decision of Telecommunications Regulatory Authority for issued a competition policy
- 9/1979 on the Law of Documentation
- 4/1980 Law on the organization and monitoring the status of the ads
- 7/1982 Law on the organization of the offices of the travel and tourism
- 6/1988 (under construction) controls the practice of law on the citizens of the Gulf Cooperation Council for the Arab States of the Gulf of economic activities in the State of Qatar
- 9/1988 (under construction) on the law to allow citizens of member states of the Gulf Cooperation Exercise of new economic activities in Qatar
- 12/1988 (under construction) Act on the system of lending for oil between the Gulf Cooperation Council for the Arab States of the Gulf
- 19/1988 Law on the delimitation of the city of Al Khor
- 20/1988 Law on the appointment of the city limits of ammunition
- 21/1988 Law on the appointment of city limits Smismp
- 22/1988 Law on the appointment of city limits Alchanip
- 23/1988 Law on the appointment of city limits Jemailiya
- 24/1988 Law on the appointment of city limits Algoerep
- 25/1988 Law on the appointment of the north city limits
- 1/2003 law establishing the Qatar International Exhibition Center
- 18/2004 law on public meetings and marches
- 4/2007 Law on the common system to extend insurance protection to the citizens of the GCC
- 9/2007 on the provisions of customary law
- 12/2008 law establishing the Supreme Constitutional Court
- 8/2009 Human Resource Management Act
- 21/2015 Law on Regulating of Entry, Exit and Stay of Expatriates