FAQ – Article 56 Record keeping
Source: https://mof.gov.ae/corporate-tax-faq/
- What records should I keep for UAE CT purposes?
Taxpayers are expected to prepare and maintain financial statements for the purposes of calculating their taxable income, and should maintain all documents and records that support the information in the CT return or in any other filing made with the Authority.
Exempt persons are required to maintain all records to support their exempt status.
