This official Federal Tax Authority (FTA) Decision No. 6 of 2026 establishes additional compliance procedures for UAE Qualifying Free Zone Persons (QFZPs) engaged in the distribution of goods or materials in or from a Designated Zone. To maintain their preferential tax status, QFZPs must obtain an 'agreed-upon procedures report' from an independent external auditor, prepared in accordance with International Standard on Related Services (ISRS) 4400. The decision defines rigorous audit testing protocols, documentation standards, and a statistical sampling formula with a strict 10% Margin of Error to verify two core criteria: that customers act as genuine commercial resellers (and not end-users), and that any goods entering the UAE are imported strictly through a Designated Zone. This report must be submitted to the FTA within 30 days of filing the Corporate Tax return, with non-compliance resulting in the retroactive loss of QFZP distribution benefits.