GTL Summary:

Cabinet Decision No. 74 of 2023 governs the communication of audit outcomes. Article 19 states that the Authority must notify the Person of results within 10 business days of the audit's conclusion. The Person has 20 business days to request the documents and data underlying the assessment. The Authority must provide these within 10 business days of the request, excluding internal correspondence, confidential third-party data, or information already in the Person's possession.

Document Type: ERS - Executive Regulations
Law: Tax Procedures (FDL No 28 of 2022)
Decision Number: executive-regulations-74-article-19
Year: 2023
Country: 🇦🇪 UAE
Official Name: Article 19 - Results of the Tax Audit
Last updated at: 2026-01-02 15:13:10 UTC

Article 19 - Results of the Tax Audit

  1. The Person subject to the Tax Audit shall be notified of the results of the Tax Audit within (10) ten Business Days from the end of the Tax Audit.

  2. The Person subject to a Tax Audit may request to access or obtain documents, data and information on which the Authority based the assessment of Due Tax contained in the results of the Tax Audit, according to an application submitted in the form specified by the Authority within (20) twenty Business Days from the date of Notification of the results of the Tax Audit.

  3. Subject to Clause (4) of this Article, the Authority shall provide the Person with the documents, data and information requested under Clause (2) of this Article within (10) ten Business Days from the receipt of the application in the following manner:

    1. A paper or electronic copy of the documents, data and information requested.

    2. An original copy of the documents, data or information requested if such documents, data or information belongs to the Person subject to the Tax Audit who submitted the application.

  4. The Authority shall not be obliged to provide the Person with the following:

    1. The documents, data and information which would reveal any internal correspondence or decisions made by the Authority.

    2. Any confidential documents, data and information related to any other Person.

    3. Any documents, data or information that can be in the possession of the Person subject to Tax Audit and who submitted the application. In such case, the Authority shall provide the Person subject to Tax Audit with sufficient information allowing him to identify the documents, data and information requested.

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