Cabinet Decision No. 74 of 2023 grants the Federal Tax Authority broad investigative powers. Article 29 explicitly authorises the Authority to request accounting records, commercial books, and any other data or information from any Person. This power is intended to enable the Authority to fulfil its duties and exercise its powers under the Decree-Law, the Tax Law, and any associated executive decisions.
Document Type: ERS - Executive Regulations Law: CIT (FDL No 47 of 2022, as amended) Decision Number: executive-regulations-74-article-29 Year: 2023 Country: 🇦🇪 UAE Official Name: Article 29 - Request of Information and Documents
Last updated at: 2026-01-02 15:13:10 UTC
Article 29 - Request of Information and Documents
The Authority may request the accounting records, commercial books and any other data and information from any Person in order to fulfil its duties and powers under the Decree-Law and the Tax Law and any executive decisions thereof.