GTL Summary:

Article 19 empowers the Authority to re-audit a matter that has previously been audited if new information emerges that could impact the original audit's outcome. This power is exercised without prejudice to the statute of limitations provisions in Article 46. The re-audit must adhere to the standard Tax Audit procedures prescribed in the Decree-Law and the Executive Regulations, ensuring that new evidence can be acted upon while maintaining procedural fairness.

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

Part 3 - Tax Procedures

Chapter 3 - Tax Audit

Article 19 - New Information Surfacing after the Tax Audit

Without prejudice to the provisions of Article 46 of this Decree-Law, the Authority may audit any matter previously audited if new information surfaces that might impact the outcome of the Tax Audit, provided that the Tax Audit procedures shall apply in accordance with the provisions of this Decree-Law and the Executive Regulations .

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