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.
