Article 4 establishes the legal requirement for any person conducting a business or having any obligation under the Tax Law to keep accounting records and commercial books. This obligation extends to retaining all tax-related information as determined by the specific Tax Law. The maintenance of these records must comply with the controls specified in the Executive Regulations. As per amendments by Federal Decree-Law No. 17 of 2024, effective 30 October 2024, the scope was clarified to apply to any obligation under the law, not just a specific 'Tax obligation'.