GTL Summary:

Article 19 of the UAE Tax Procedures Law stipulates that the Federal Tax Authority may conduct a subsequent tax audit on a matter that has previously been audited. This provision is applicable only if new information surfaces that could potentially impact the outcome of the original tax audit. The authority to re-audit is granted without prejudice to the provisions of Article 46 of the Decree-Law. Any such new audit must be executed in strict accordance with the tax audit procedures established within this Decree-Law and its accompanying Executive Regulations, ensuring procedural consistency and legal compliance.