Allows originals, acceptable copies or secure accessible electronic storage while keeping the entity responsible even when a third party is used.
What should you do now?Test access, copy integrity, tamper protection and retrieval before outsourcing storage.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Allows originals, acceptable copies or secure accessible electronic storage while keeping the entity responsible even when a third party is used.
This is a verified summary rather than a verbatim reproduction. Consult the official Arabic text, the Law and later decisions before making a final determination.
What does the Article mean in plain language?
Records must be readily producible. Retain originals or accurate legible copies where the reason for not keeping originals is acceptable. Electronic storage requires accessibility and protection against manipulation; outsourcing does not transfer entity responsibility. Specified accounting records must be in Arabic or English, and legal translation may be requested for other-language records. Test retrieval, access and integrity rather than relying only on a storage subscription.
The filing entity and compliance, finance, legal and governance teams.
Test access, copy integrity, tamper protection and retrieval before outsourcing storage.
Assuming the accountant or storage provider alone bears record-loss responsibility.
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Before relying on the result
Is this Article enough on its own?
Usually not. Read it with the connected Law Article, definitions, any effective election and current NBR guidance, especially for an amount or deadline.
Does NBR guidance replace the Regulations?
No. Guidance explains application and supports procedures and examples, but current legislation and decisions prevail in case of inconsistency.