Article 12 requires all taxpayers conducting activities in Qatar to maintain and retain accounting books, records, and supporting documents. These records must comply with both local laws and international accounting standards to ensure transparency and ease of audit. While the obligation is general, the General Tax Authority possesses the discretion to exempt certain categories of taxpayers from these requirements, as detailed in the Executive Regulations. Proper record-keeping is essential for validating the income and deductions stated in the tax returns and serves as the primary evidence during tax inspections.