GTL Summary:

Article 21 of the UAE Tax Procedures Law establishes the fundamental rights of a person during a tax audit. This provision ensures transparency and fairness by granting the auditee the right to request and inspect the tax auditor's official identification. The person must also receive a copy of the formal Tax Audit Notification. Furthermore, they are entitled to be present at any audit proceedings that occur outside the Federal Tax Authority's premises. The law also secures their right to obtain copies of any original paper or digital documents seized by the Authority, as detailed in the Executive Regulations.