GTL Summary:

Article 5 of the UAE Tax Procedures Law establishes the official language for tax submissions. It mandates that all Tax Returns, data, information, records, and documents required by the Federal Tax Authority (FTA) must be submitted in Arabic. However, the Article provides a concession, allowing the Authority to accept documents in other languages. Should the FTA exercise this discretion, it retains the right to request an Arabic translation from the Person at a later stage. The submitting Person is held fully responsible for the accuracy and correctness of the translation and must bear all associated costs.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022, as amended)
Article Number: 5
Country: 🇦🇪 UAE
Location: Title 2 - Tax Obligations &rsaquo; Chapter 1 - Keeping of Accounting Records and Commercial Books and E-Invoicing System
Order: 5
Last updated at: 2026-02-20 14:31:33 UTC

Title 2 - Tax Obligations

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

Article 5 - Language

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.
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.
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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