CHAPTER 12 - TAX RETURN
Article 88 - Conditions and Controls for Tax Returns
The DCE must adhere to the following conditions and controls in the Tax Returns submitted:
The Tax Returns must be in Arabic or English, with the DCE required to translate any returns prepared in English into Arabic upon request from the Tax Administration and within the timeframe to be specified. In case of any discrepancies between the two languages, the Tax Administration may rely on the Arabic version.
The exchange rates must comply with the provisions outlined in Article 112 of these ERs.
The Tax Returns must be audited by one of the auditing firms accredited by the MOF.
The Tax Return must be submitted in accordance with the mechanisms determined by the Tax Administration and using the form prepared by the Tax Administration.
The Tax Return must be accompanied by the audited FS for each Entity subject to Tax (Top-Up Tax), conducted by one of the auditing firms accredited by the MOF.