English translation published by the NBR in its bilingual Regulations file (marked unofficial). The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.
Required records, accounting books and documents must be kept in Arabic or English.
Multilingual businesses, foreign branches, accounting and archives.
Either Arabic or English is permitted; duplicate bilingual books are not required merely because of language. Records in a third language should be handled so the retained system can be understood and reviewed when requested.
Current text
Record-language review
- 1
Set the language for each record set.
- 2
Keep key fields, descriptions and reports in Arabic or English.
- 3
Link third-language material to a practical description or translation when needed.
- 4
Use consistent terms across entry, invoice and Return.
- 5
Test whether reviewers can explain the full trail.
Connected provisions
Official guides and tools
Connected Madar tools
English ledger and Arabic invoices
An English ledger and Arabic invoices may be linked and understood because both languages are allowed. Critical entry descriptions in a third language that reviewers cannot understand need practical treatment before an NBR request.
Questions to help you apply it
- Arabic or English?
- Critical third-language fields?
- Terms consistent?
- Can the trail be explained?