8 August 2026 · What to Keep
أي السجلات التي يجب أن تحتفظ بها
You must keep all records that let the FTA verify your taxable income: financial statements, general ledgers and journals; invoices, contracts, receipts and bank records; records of assets, liabilities and provisions; and shareholding, related-party and connected-person records. The set should reconcile to your return and support every figure in it, so nothing in an FTA review is unexplained.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
السجلات المالية
The backbone of the file.
- Financial statements and trial balances.
- General ledgers and journals.
- Invoices, contracts and receipts.
- Bank statements and reconciliations.
Balance-sheet and ownership
The FTA looks beyond the P&L.
- Records of assets and liabilities.
- Provisions and adjustments.
- Shareholding and ownership records.
- Related-party and connected-person data.
أدلة ذات صلة
الأسئلة الشائعة
For building a complete file.
هل أحتاج إلى الاحتفاظ بالعقود؟
Yes. Contracts, invoices and receipts all support the figures in your return and should be kept.
هل أحتفظ بسجلات الأطراف ذات العلاقة؟
Yes. Shareholding, related-party and connected-person records are part of the required set.
هل ينبغي أن تتطابق السجلات مع إقراري؟
Yes. The records must let the FTA verify and reconcile every figure in your return.
هل يمكن أن تنظّم Exiloz سجلاتنا؟
Yes. We build a complete, reconciled record set for corporate tax.
احتفظ بالسجلات الصحيحة
Exiloz builds a complete, reconciled record set that supports your return.