GTL Summary:

Article 56 establishes the mandatory record-keeping requirements under the Corporate Tax Law. It specifies that both Taxable Persons and Exempt Persons must maintain all relevant records and documents for a period of seven years following the end of the tax period to which they relate. For Taxable Persons, these records must substantiate the information filed in Tax Returns and enable the Authority to readily ascertain their Taxable Income. For Exempt Persons, the records must be sufficient to allow the Authority to verify their exempt status. This rule applies notwithstanding any other provisions in the Tax Procedures Law.

Document Type: Tax Law Article
Law: CIT (FDL No 47 of 2022, as amended)
Article Number: 56
Country: 🇦🇪 UAE
Location: Chapter 17 - Tax Returns and Clarifications
Order: 56
Last updated at: 2025-11-04 11:19:40 UTC

Chapter 17 - Tax Returns and Clarifications

Article 56 - Record Keeping

[GTL Notes]

Notwithstanding the provisions of the Tax Procedures Law, a Taxable Person shall maintain all records and documents for a period of (7) seven years following the end of the Tax Period to which they relate that:
1. Support the information to be provided in a Tax Return or in any other document to be filed with the Authority.
2. Enable the Taxable Person’s Taxable Income to be readily ascertained by the Authority.
Notwithstanding the provisions of the Tax Procedures Law, an Exempt Person shall maintain all records that enable the Exempt Person’s status to be readily ascertained by the Authority for a period of (7) seven years following the end of the Tax Period to which they relate.

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