Every taxpayer, other than a non-resident who does not have a permanent establishment in the Kingdom, as well as those exempted under Article 16 of these Regulations, must keep accounting books, including at a minimum: the journal, the general ledger, the inventory book and other accounting records as may be necessary to accurately determine tax liability. These books and records must be maintained in Arabic within the Kingdom, along with supporting documentation proving their validity, data, and explanations. A taxpayer may assign a specialised professional entity to comply with this requirement, while remaining directly responsible for them, subject to compliance with the terms and conditions set out in the Commercial Books Regulations.

A taxpayer may maintain its books and records by computer under the following conditions:

1. The computer must be located in the Kingdom. A taxpayer who has business in the Kingdom through a permanent establishment may have its central computer abroad with a terminal at the branch / subsidiary in the Kingdom through which all data and entries regarding the branch / subsidiary's operation can be obtained.

2. The recording of data in these books via the computer must be in Arabic and should give a position identical to that of the required books.

3. Original supporting documents for all entries in accounting books and records should be kept in the Kingdom.

4. Final accounts and balance sheet shall be generated directly from the computer. In case traditional method of accounting (physical books and records) is used with computer assistance, all reconciliation entries should be documented and in Arabic.

5. Data extracted from the computer should be printed periodically (quarterly or annually) computer print outs inclusive of all data should be generated.

6. The establishment shall have documentation of computer information entry and processing (accounting entries) for reference, if needed.

7. The establishment should have adequate security measures and controls that can be reviewed and examined to prevent manipulation of data and information.

8. The Department has the right to review by computers, the systems and programs used by a taxpayer to prepare its computerised accounts.