1.Every Person shall submit the Tax Return as well as data, information, records and documents related to the Tax they are obligated or required to submit to the FTA in Arabic. 2.Notwithstanding the provisions of Clause (1) above, FTA may accept the Tax Return and the information, data, records and documents related to the Tax in any other language; provided that the Person provides FTA with a translated copy of any of the same into Arabic if required by the FTA, as stipulated by the Executive Regulations. 3.A Person that submits any translated copy of the data, information, records and any other documents related to any tax to FTA shall be liable for the accuracy and validity of such translated copies, and shall bear all relevant costs. The FTA may rely on the translation submitted thereto.
Interpretation and application must be checked against the official text and current version.