GTL Summary:

Cabinet Decision No. 74 of 2023 establishes the Authority's discretion in initiating Tax Audits. Article 15 lists factors the Authority must consider, including tax revenue risks, compliance history, and the administrative burden on both parties. It expressly permits the re-auditing of a Person if new information emerges or previous results warrant it. The decision to audit is at the sole discretion of the Authority and cannot be challenged or objected to by the Person.

Document Type: ERS - Executive Regulations
Law: Tax Procedures (FDL No 28 of 2022)
Decision Number: executive-regulations-74-article-15
Year: 2023
Country: 🇦🇪 UAE
Official Name: Article 15 - Conducting Tax Audit
Last updated at: 2026-01-02 15:13:10 UTC

Article 15 - Conducting Tax Audit

  1. Prior to deciding to conduct a Tax Audit, the Authority shall consider the following:

    1. That the Tax Audit is necessary for protecting the integrity of the Tax system.

    2. The responsibility of the Person, or any Person associated with it, to comply with the Decree- Law and Tax Law.

    3. Tax revenue expected to be collected.

    4. The compliance and administrative burdens on both the Person and the Authority, related to performing the Tax Audit.

  2. The Authority may decide to audit a Person previously audited and shall take the following into consideration:

    1. The results of the previous Tax Audit.

    2. Any new information or data which may change the position of the Authority.

  3. The Authority’s decision to conduct a Tax Audit is at its sole discretion, and may not be objected or challenged by any Person.

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