A regulatory fact on Gulf Rulebook must be traceable to the authority that made the rule.
Primary sources we rely on
- UAE: the Ministry of Finance, the Federal Tax Authority, and decisions and resolutions as published by them.
- Saudi Arabia: the Zakat, Tax and Customs Authority (ZATCA) and the official gazette.
- Other GCC states: each state's own tax authority or ministry.
Law firms, accountancy firms, news outlets and software vendors can help us find a primary document. They are never the source of record for a regulatory fact.
What every regulatory page records
- The jurisdiction.
- The businesses affected, including any threshold and how it is measured.
- Each primary source, with its publisher and publication or update date where the authority states one.
- The date we last verified the facts against those sources.
Our publishing system checks these fields automatically; a page missing any of them is not published. Every row in the e-Invoicing Readiness Tracker carries the same fields.
When we hold a fact back
If a primary source cannot be reached or does not clearly support a statement, or if sources conflict, the statement is held rather than published. Where it helps readers, we say that an item is awaiting confirmation instead of guessing.
Not advice
We explain what authorities have published. We do not tell a specific business what it must do; for that, consult the authority or a licensed adviser. See our editorial policy.