GTL Summary:

Article 18 stipulates that Tax Audits must generally be conducted during the Authority's official working hours. However, it provides an exception for cases of necessity, where an audit may be conducted outside these hours. Such exceptional audits require a specific decision from the Director General or an authorised delegate, ensuring that off-hour intrusions are regulated and justified by urgent circumstances.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022)
Article Number: 18
Country: 🇦🇪 UAE
Location: Part 3 - Tax Procedures › Chapter 3 - Tax Audit
Order: 18
Last updated at: 2025-12-19 09:23:02 UTC

Part 3 - Tax Procedures

Chapter 3 - Tax Audit

Article 18 - Timing of the Tax Audit

The Tax Audit shall be conducted during the official working hours of the Authority. In cases of necessity, a Tax Audit may be exceptionally conducted outside such hours by a decision of the Director General or person acting on his behalf.

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