Federal Tax Authority

FTA Decision No. 4 of 2026 on Rules and Requirements for Maintaining Information in Accounting Records and Commercial Books

Prescribes the minimum information taxable persons must retain in accounting records and commercial books to satisfy Tax Procedures Law record-keeping obligations, relevant to audit-readiness. Issued 2 June 2026; published 20 August 2026.

What firms should do

Yes — review internal record-keeping practices against the prescribed minimum information requirements

Regulator: Federal Tax Authority
Type: FTA Decision
Status: Final/In Force
Published: 20 Aug 2026
Reference: FTA Decision No. 4 of 2026
Topic: Tax Procedures
Impact: Medium

Read it on the regulator's website

Found automatically on the regulator's website and summarised by AI by Arakan Lexara. Not legal advice; check the official source before relying on it.

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FTA Decision No. 4 of 2026 on Rules and Requirements for Maintaining Information in Accounting Records and Commercial Books

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