GTL Summary:

Cabinet Decision No. 74 of 2023 addresses the language requirements for tax documentation submitted to the Federal Tax Authority. Article 5 states that while the Authority may accept data, records, and documents in English, it reserves the discretion to request a translation of some or all documents into Arabic. Any required translation of a Tax Return or supporting document must be approved according to the State's translation laws and submitted within the specific period determined by the Authority.

Document Type: ERS - Executive Regulations
Law: CIT (FDL No 47 of 2022, as amended)
Decision Number: executive-regulations-74-article-5
Year: 2023
Country: 🇦🇪 UAE
Official Name: Article 5 - Language
Last updated at: 2026-01-02 15:13:10 UTC

Article 5 - Language

  1. The Authority may accept data, information, records and any other documents related to any Tax that are submitted to the Authority in English, and the Authority may, at its discretion, request the Person to translate some or all of them into Arabic.

  2. The translation of any Tax Return, data, information, records, documents or other books into Arabic must be approved in accordance with the law regulating translation in the State, and submitted to the Authority within the period it specifies.

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