GTL Summary:

Article 22 mandates the Authority to notify the Person subject to a Tax Audit of the results within the timeframe and procedures defined in the Executive Regulations. It further grants the audited Person the right to view or obtain the documents and data relied upon by the Authority in its assessment of Due Tax and Administrative Penalties. This ensures transparency and allows the taxpayer to understand the basis of any liabilities assessed.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022)
Article Number: 22
Country: 🇦🇪 UAE
Location: Part 3 - Tax Procedures &rsaquo; Chapter 3 - Tax Audit
Order: 22
Last updated at: 2025-12-19 09:23:02 UTC

Part 3 - Tax Procedures

Chapter 3 - Tax Audit

Article 22 - Notification of the Tax Audit Results

The Authority shall inform the Person subject to Tax Audit of the result of the Tax Audit within the timeframe and according to the procedures specified in the Executive Regulations .
The Person subject to the Tax Audit may view or obtain the documents and data on which the Authority based its assessment of Due Tax and Administrative Penalties according to the provisions specified in the Executive Regulations .

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