Cabinet Decision No. 39 of 2019, Article 35, specifies the mandatory accounting documentation for taxpayers in Qatar. Every entity must maintain accurate accounting books, records, and supporting documents in accordance with state laws and accounting standards. Specifically, the regulation requires the maintenance of a general journal, a general ledger, and an inventory book. These records form the essential basis for determining taxable income and ensuring that all business transactions are properly documented and available for review by the tax Authority during audits.