OrbitaxUAE Rules and Requirements for Maintaining Information Contained in Accounting Records and Commercial Books
|Approved Changes|United Arab Emirates
The UAE Federal Tax Authority has published Decision No. 4 of 2026, which was originally issued in June 2026 and is effective from 30 July 2026. The decision establishes rules and requirements for maintaining information contained in accounting records and commercial books. The primary rules and requirements are provided in the following articles of the decision:
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Article 2 – Rules for Maintaining the Information Contained in Accounting Records and Commercial Books
A Person is requir…