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Taxation · Corporate Tax · QFZP distribution

Additional Procedures for QFZP Distributors

Requires an ISRS 4400 agreed-upon-procedures report and import/resale evidence for QFZP distribution in or from a designated zone.

Material typeLegislation
Legal branchTaxation
Legal systemCorporate Tax · QFZP distribution
Source languageThe official Arabic text controls; the English version on the official portal is for reference. This page contains an independent SGC editorial overview.
Review dateSeptember 13, 2026

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.

05

Official primary source

FTA Decision No. 6 of 2026

Verify official text ↗

Smart Global Capital translations and editorial renderings are unofficial. For interpretation, citation and application, consult the official primary source and current version.

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