GTL Summary:

Article 5 establishes Arabic as the primary language for submitting Tax Returns, data, information, records, and documents to the Authority. However, it provides flexibility by allowing the Authority to accept documents in other languages, provided the Person supplies a translated copy in Arabic upon request, as per the Executive Regulations. The Article explicitly places the responsibility for the accuracy and cost of any translation on the Person submitting it, and the Authority is entitled to rely on the provided translation.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022)
Article Number: 5
Country: 🇦🇪 UAE
Location: Part 2 - Tax Obligations › Chapter 1 - Keeping of Accounting Records and Commercial Books
Order: 5
Last updated at: 2025-12-19 09:23:02 UTC

Part 2 - Tax Obligations

Chapter 1 - Keeping of Accounting Records and Commercial Books and E-Invoicing System

Article 5 - Language

  1. Every Person shall submit the Tax Return and any data, information, records and documents related to Tax that he is required to submit or otherwise requested to submit to the Authority in Arabic.

  2. Notwithstanding Clause 1 of this Article, the Authority may accept the Tax Return, data, information, records, and documents related to the Tax in any other language, provided that the Person provides the Authority with a translated copy of any of these in Arabic if requested by the Authority, as specified in the Executive Regulations .

  3. The Person who submits any translated copies of data, information, records and any other documents related to any Tax to the Authority shall be responsible for the accuracy and correctness of such translated copies, and shall bear all the associated costs. The Authority shall be entitled to rely on the translation provided.

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