GTL Summary:

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: 2025-11-04 11:19:41 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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