Chairman of the Board of Directors of the Federal Tax Authority,
- having reviewed the Constitution,
- Federal Decree-Law No. 7 of 2017 on Excise Tax, and its amendments,
- Pursuant to Federal Decree-Law No. 28 of 2022 on Tax Procedures Law, as amended,
- Cabinet Decision No. 74 of 2023 concerning the Executive Regulations of Federal Decree-Law No. 28 of 2022 on Tax Procedures, and its amendments,
- Chairman of the Board of Directors of the Authority Decision No. 9 of 2021 of the concerning the delegation of powers to the Deputy Chairman of the Board of Directors of the Federal Tax Authority,
- Subject to the Board of Directors’ approval of the Authority’s memorandum regarding the rules and requirements for retaining information contained in accounting registers and commercial ledgers, at its 44th meeting held on April 30, 2026,
has decided:
Article 1 - Definitions
The following words and expressions, wherever they appear in this Decision, shall have the meanings set out opposite each of them, unless the context requires otherwi...