Article 66 of the Implementing Regulations of the Value Added Tax Law specifies the record-keeping obligations for taxable persons in Saudi Arabia. It mandates a minimum retention period of six years for standard records and a longer period for Capital Assets, linked to the adjustment period in Article 52 plus five years. The Article requires records to be maintained in Arabic and stored within the Kingdom, either physically or electronically. It outlines specific conditions for electronic storage, including system accessibility and data integrity. Furthermore, it addresses the appointment of third parties for record-keeping by resident and non-resident persons.