27/08/2026
for
Under Federal Tax Authority Decision No. 4 of 2026, accounting records and kept or as must these requirements:
1. and
* Electronic copies or photocopies must contain all and of the document, in the order.
* Partial or copying is not .
2. Clear and readable quality
* copies must be clear and $easily readable on a screen.
* must use suitable paper and ink so they readable the required retention period.
* Coloured documents may be as black-and-white copies if all remains clearly legible.
3. Accessible to the
* Records must be accessible to the upon request.
* If electronic records are protected by passwords or encryption, the required passwords or encryption keys must be provided.
* For physical photocopies, the taxpayer must provide access to the location where they are store
#المحاسبة #الضريبة #المالية #دبي #الامارات #شركة #شركات #معرض