8 August 2026 · Article 56
قاعدة ضريبة الشركات لسبع سنوات (المادة 56)
Article 56 of Federal Decree-Law No. 47 of 2022 requires every taxable person, and every exempt person, to maintain all records and documents that support the information in their corporate-tax return for at least 7 years after the end of the relevant tax period. The purpose is to let the FTA readily verify taxable income, so the records must be complete, accurate and available throughout the period.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
ما تنص عليه المادة 56
A clear seven-year duty.
- Keep records supporting the return.
- For at least 7 years after the period.
- Applies to taxable and exempt persons.
- Records must let the FTA verify income.
ما الذي يعنيه ذلك لك
Do not discard early.
- Retain even after filing.
- Retain even after deregistration.
- Keep the full supporting set.
- Store so it is retrievable.
الأسئلة الشائعة
For meeting the Article 56 duty.
ما الذي تتطلبه المادة 56؟
Keeping all records supporting your corporate-tax return for at least 7 years after the relevant tax period.
هل ينطبق بعد إلغاء تسجيلي؟
Yes. The retention obligation survives deregistration and company closure.
هل ينطبق على الأشخاص المعفيين؟
Yes. Exempt persons must keep records to show they meet the exemption conditions.
هل يمكن أن تضمن Exiloz الامتثال؟
Yes. We keep your records for the full Article 56 period.
أوفِ بواجب المادة 56
Exiloz keeps your corporate-tax records for the full seven-year period.