Article (18)
 

(a) The Registered person shall be required to:

(1) Issue tax invoices as specified by the Executive Instructions for the supply of goods or services subject to tax in accordance with the provisions of this Law.

(2) Keep regular books and records to make entries of business transactions. These books and records (including invoices mentioned under Sub-paragraph (1) above) shall be maintained for 5 years following the end of the fiscal year in which the entries have been made.

(b) The Executive Instructions shall specify the limits, rules, procedures, registers and their replacements of equipment and computers, or invoices that the Registered Person and Taxable Person are required to keep as well as the details to be contained therein and the documents to be maintained.

(c)     The Minister may, by executive instructions, exclude some taxable persons from the provisions of Paragraph (a) above under certain conditions and for justifiable reasons.

(d)   In cases where unregistered persons supply taxable goods or services, the Director may require them to issue invoices and keep regular registers and accounts to record the supplies made and to keep such invoices and registers for five years following the end of the fiscal year during which invoices were issued or registers were completed.