Sets the types of movement, pricing, tax and supporting records and their retention period (5 years from the end of the year of the transaction).
What should you do now?Link stock, price and tax records to evidence and retain them for the prescribed period.
Arabic text of Article 46
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
الاحتفاظ بالسجلات الضريبية
أ- يلتزم المُسجل بالاحتفاظ بطريقة منتظمة بالسجلات والدفاتر المحاسبية اللازمة لبيان قوائم أسعار وتحركات السلع الانتقائية المنتجة أو المستوردة أو المباعة أو المصدرة أو المخزنة بما في ذلك المفقودة منها والتالفة، والضرائب المستحقة عنها وتلك القابلة للاسترداد، وعليه تزويد الوزارة بهذه السجلات عند الطلب.
ب- يجب أن تكون السجلات والدفاتر المشار اليها في الفقرة السابقة مستوفاة بما يسمح بمراقبة صحة احتساب وسداد الضريبة.
ج- يجب الاحتفاظ بالسجلات والدفاتر وجميع المستندات المؤيدة لها والمتعلقة بالسلع الانتقائية لمدة (5) سنوات محسوبة من نهاية السنة التي حدثت فيها عملية الإنتاج أو الاستيراد أو البيع أو التصدير أو التخزين للسلع الانتقائية.
What does the Article mean in plain language?
The Article identifies records, documents and retention (5 years from the end of the year of the transaction). A useful record traces goods from import or production through release or export.
Relevant to every registrant building a compliance file and preparing for inspection.
Link stock, price and tax records to evidence and retain them for the prescribed period.
How can this rule appear in practice?
Opening stock of 500 units plus 300 additions less 200 departures reconciles to 600 closing units, with evidence for each movement.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Keeping totals without movement evidence.
Related Articles
Breaches, inspection and objections guide
Open the topic guide that combines Law, Regulations, procedure and examples in one flow.
Open practical guideBefore relying on the result
Is this commentary enough for a final decision?
No. Use it to understand and route the issue, then match the facts against official legislation, amendments and current guidance, obtaining specialist advice for material amounts, deadlines or penalties.
Why are several sources listed?
The Law states the rule, the Regulations detail procedure and the guide explains portal operation. None replaces the others.
What is the first fact I need?
Link stock, price and tax records to evidence and retain them for the prescribed period.
Official sources and guidance
Official source of the Regulations, read with the 2022 amendment and later decisions.
Used for operational context, terminology and examples; it does not replace legislation.
NBR classification of breaches, penalties, evasion cases and sanctions.