GTL Summary:

Cabinet Decision No. 74 of 2023 prescribes the notification requirements for Tax Audits. Article 16 mandates the Authority to provide at least 10 business days' notice before starting an audit. The notice must warn of consequences for obstructing the auditor. Notification can be served to the occupying tenant or person in charge at the premises. If standard delivery is ineffective, posting the notice in a prominent place at the premises is permitted to satisfy the requirement.

Document Type: ERS - Executive Regulations
Law: Tax Procedures (FDL No 28 of 2022)
Decision Number: executive-regulations-74-article-16
Year: 2023
Country: 🇦🇪 UAE
Official Name: Article 16 - Notice of Tax Audit
Last updated at: 2026-01-02 15:13:10 UTC

Article 16 - Notice of Tax Audit

  1. The Authority shall notify the Person of a Tax Audit, at least (10) ten Business Days prior to the Tax Audit, and the Notification shall set out the possible consequences of obstructing the Tax Auditor in the exercise of his duty.

  2. For the purposes of implementing the provisions of Clause (4) of Article 16 of the Decree-Law, the Authority shall notify the Person in writing of the beginning of the Tax Audit through any of the following Persons:

    1. The occupying tenant of the Premises, if he is present at the time of beginning the Tax Audit.

    2. The Person who appears to be in charge at the Premises, in the absence of such occupying tenant.

  3. If the Authority considers that notifying the Person of the Tax Audit by the means referred to in this Article is ineffective, the Person may be notified by posting the Notification in a prominent place at the Premises where the Tax Audit will take place.

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