Language – Article 5 – Federal Tax Procedures Law

Article 5 – Language

1. Every Person shall submit the Tax Return and any data, information, records, and documents related to Tax that he is required to submit or otherwise requested to submit to the Authority in Arabic.

2. Notwithstanding Clause 1 of this Article, the Authority may accept the Tax Return, data, information, records, and documents related to the Tax in any other language, provided that the Person provides the Authority with a translated copy of any of these in Arabic if requested by the Authority, as specified in the Executive Regulation.

3. The Person who submits any translated copies of data, information, records, and any other documents related to any Tax to the Authority shall be responsible for the accuracy and correctness of such translated copies and shall bear all the associated costs. The Authority shall be entitled to rely on the translation provided.