GTL Summary:

Article 21 enumerates the specific rights of a Person undergoing a Tax Audit. These rights include requesting the Tax Auditor's job identification, obtaining a copy of the Audit Notification, and attending any audit procedures conducted outside the Authority's premises. Additionally, the audited Person has the right to obtain copies of any original paper or digital documents seized by the Authority during the audit, in accordance with the Executive Regulations.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022)
Article Number: 21
Country: 🇦🇪 UAE
Location: Part 3 - Tax Procedures › Chapter 3 - Tax Audit
Order: 21
Last updated at: 2025-12-19 09:23:02 UTC

Part 3 - Tax Procedures

Chapter 3 - Tax Audit

Article 21 - The Rights of Persons subject to Tax Audit

A Person subject to Tax Audit has the right to:

  1. Request the Tax Auditor to show his job identification card;

  2. Obtain a copy of the Notification of the Tax Audit;

  3. Attend the Tax Audit which takes place outside the Authority;

  4. Obtain copies of any original paper or digital documents seized or obtained by the Authority during the Tax Audit, in accordance with the Executive Regulations .

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