Dear Salah,

I agree with your Point. You meaning to say those companies which is not possible to get a Tax card will be affected with withholding Taxes from their Clients.
But My concern is that those international companies, they have registered here needs to withhold tax while they make payments to their related entities outside qatar. Say Head office regardless of whether the work is undertaken on shore or offshore.

And also if we are making a payment to our Sub consultant which is not registered here, we should withhold 5%.
Is my understanding is correct?