A Registrant must keep: 1. A register of deposited Excise Goods. 2. A register of operations carried out on Excise Goods. 3. Regular and accurate accounting books showing movements of Excise Goods. 4. Copies of invoices for imported Excise Goods, related customs declarations and evidence of Tax payment. 5. A special register of export and re-export operations. 6. Documents proving that Excise Goods entered a Tax-suspension arrangement. 7. Copies of purchase and sales invoices. 8. Financial statements and income statements. 9. Any other records, books or documents specified by the Authority. They must be kept by secure and reliable means, remain available for inspection, and be retained for five years after the end of the Tax Year for which the return was filed. Electronic retention requires the Authority's approval.
Interpretation and application must be checked against the official Arabic text and the current version.