01
Document overview
Requires an ISRS 4400 agreed-upon-procedures report and import/resale evidence for QFZP distribution in or from a designated zone.
- ISRS 4400 standard.
- Independent licensed-auditor report.
- Deadline: 30 days after the CT return deadline.
02
Scope and exclusions
Applies to
QFZPs earning qualifying income from goods distribution in or from a designated zone for periods from 1 January 2026.
Limitations and exclusions
Does not automatically apply to every QFZP; an independent licensed auditor must deliver the report within 30 days after the CT return deadline.
03
Document text
This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
An independent four-language editorial overview is published; the full instrument is not yet reproduced on-site.. This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
04
Publication status
Source and translation status
The official Arabic text controls; the English version on the official portal is for reference. This page contains an independent SGC editorial overview.
Legal review
Number, date, scope, principal exclusions, effective status and official URL were checked; the overview is not advice on a specific matter. · September 13, 2026
Republication status
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
Change history
- 2 June 2026 — issued; applies to periods from 1 January 2026.
- Reviewed 13 September 2026
06
Official primary source
FTA Decision No. 6 of 2026
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
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