Dubai Administrative Decision No. 83 of 2026 Regarding Rules and Procedures for the Destruction of Financial Documents, Papers and Registers

Director General of the Finance Department

- Having reviewed Dubai Law No. 5 of 1995 establishing the Finance Department, 

- Dubai Law No. 1 of 2016 on the Financial System of the Government of Dubai and its amendments,

- Dubai Decree No. 20 of 2009 appointing the Director General of the Finance Department,

- Dubai Executive Council Decision No. 5 of 2021 issuing the Executive Regulations for Dubai Law No. 1 of 2016 on the Financial System of the Government of Dubai and its amendments,

has decided the following:

Article 1 - Definitions

The words and expressions used in this Decision shall have the meanings assigned to them in Dubai Law No. 1 of 2016 and Dubai Executive Council Decision No. 5 of 2021, as referred to above; and for the purposes of this Decision, the term "Documents", meaning "the documents, ledgers, papers and paper-based financial registers specified in Article 28 of Dubai Executive Council Decision No. 5 of 2021, as referred to".

Article 2 - Regulations on the Destruction of Documents

The following guidelines must be obser...