Federal Tax Authority Decision No. 6 of 2026 outlines the mandatory compliance framework for Qualifying Free Zone Persons involved in the distribution of goods within or from a Designated Zone. To maintain their tax status, these entities must obtain an agreed-upon procedures report from an independent auditor to verify that their customers are legitimate resellers and that all products entered the country through a sanctioned area. The document specifies that businesses must maintain rigorous documentation, such as import declarations, trade licenses, and signed customer confirmations, to support these findings. These audit reports must be submitted to the authorities within thirty days of the corporate tax return deadline. Furthermore, the decision establishes a precise mathematical formula for determining the required sample size during the auditing process to ensure statistical reliability. This regulation becomes active for all relevant tax periods starting on or after January 1, 2026.
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