7 September 2026 · Article 56
The 7-Year Corporate-Tax Rule (Article 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.
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What Article 56 says
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.
What it means for you
Do not discard early.
- Retain even after filing.
- Retain even after deregistration.
- Keep the full supporting set.
- Store so it is retrievable.
Related guides
Frequently Asked Questions
For meeting the Article 56 duty.
What does Article 56 require?
Keeping all records supporting your corporate-tax return for at least 7 years after the relevant tax period.
Does it apply after I deregister?
Yes. The retention obligation survives deregistration and company closure.
Does it apply to exempt persons?
Yes. Exempt persons must keep records to show they meet the exemption conditions.
Can Exiloz ensure compliance?
Yes. We keep your records for the full Article 56 period.
Meet the Article 56 duty
Exiloz keeps your corporate-tax records for the full seven-year period.