This administrative provision mandates the currency for all Corporate Tax calculations and reporting. All amounts must be quantified in United Arab Emirates Dirhams (AED). If a transaction or financial record is in a different currency, it must be converted to AED. The conversion must use the applicable exchange rate set by the Central Bank of the United Arab Emirates. The Federal Tax Authority may prescribe further conditions regarding the application of exchange rates. This ensures uniformity and consistency across all tax filings and payments made to the Authority, removing currency-related ambiguities.