GTL Summary:

Article 4 establishes the legal requirement for any person conducting a business or having any obligation under the Tax Law to keep accounting records and commercial books. This obligation extends to retaining all tax-related information as determined by the specific Tax Law. The maintenance of these records must comply with the controls specified in the Executive Regulations. As per amendments by Federal Decree-Law No. 17 of 2024, effective 30 October 2024, the scope was clarified to apply to any obligation under the law, not just a specific 'Tax obligation'.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022, as amended)
Article Number: 4
Country: 🇦🇪 UAE
Location: Title 2 - Tax Obligations &rsaquo; Chapter 1 - Keeping of Accounting Records, Commercial Books [and Electronic Invoicing System]
Order: 4
Last updated at: 2026-02-20 14:31:33 UTC

Title 2 - Tax Obligations ^[4]

Chapter 1 - Keeping of Accounting Records, Commercial Books [and Electronic Invoicing System] [5]^[G6]

Article 4 - Record Keeping ^[6]

Any Person conducting any Business or having an [*] ^[G7] obligation under the Tax Law shall keep accounting records and commercial books of his Business and retain any Tax related information as determined by the Tax Law according to the controls specified in the Executive Regulations.

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