Accounting Records and Commercial Books

Submission of Tax Returns, information, records and documents to FTA must be in Arabic. In case they are in any other language a translation might be needed at the expense of the taxpayer.

Tax Registration
  • 1. Taxable Persons must apply for Registration.
  • 2. Use of Tax Registration Number (TRN) in all communications with FTA.
  • 3. Changes in taxable person’s information affecting its Tax record must be communicated within 20 business days.
  • 4. Appointment of Legal Representative must be communicated to FTA within 20 business days from appointment.
  • Tax Returns
  • 1. Incomplete Tax Returns are considered will be treated as not having been received.
  • 2. Taxable Person is responsible for the accuracy of the Tax Return data.
  • 3. Payment less than the Payable Tax amount will trigger the issue of a Tax Assessment by the FTA and the relevant penalties.
  • Voluntary Disclosure

    In the Law is allowed to provide voluntary disclosure correcting errors in Tax Returns and Tax Refund Applications.

    Tax Agents
  • 1. Tax Agents are persons appointed to act on behalf of a Taxable Person with regard to its Tax affairs with the FTA.
  • 2. Tax Agents must meet certain conditions and be registered with the Authority.