The new act No. 21 of 2009 also operates withholding tax on all payments to foreign entities which are non-resident in Qatar. The obligation to deduct withholding tax applies to all Qatari and non-Qatari businesses operating in Qatar.

you can obtain a copy of the act from this below library link:

http://www.eqcpa.com/library

www.eqcpa.com

or visit the Ministry website