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Tax Audits in the UAE

Reading the scope, preparing the right documents, and responding to FTA audit and document requests in an organized, low-risk way.

When receiving an audit notice or document request from the FTA, the company should not respond quickly without review. Unorganized documents or inaccurate explanations may lead to a tax assessment or additional penalties.

Tax audit facts

Audit periodGenerally 5 years, and may extend to 15 years in cases such as tax evasion or failure to register under the law.
Record keepingTax and accounting records must be retained for the legally required periods, which may differ depending on the type of tax.
Document requestA document request is not just an administrative step. The way the response is prepared may define the file’s later path.

What should you do when receiving an audit notice?

  • Do not ignore the notice or wait until the last day.
  • Do not send unorganized or unexplained documents.
  • Identify the tax period and tax type under audit.
  • Review invoices, contracts and statements before submission.
  • Prepare a written explanation linking each document to the relevant transaction.
  • Keep a complete copy of everything submitted.

How we help

  • Analyzing the audit scope and potential risks.
  • Preparing the list of documents actually required.
  • Reviewing contracts and invoices before submission.
  • Drafting a clear and organized response to FTA requests.
  • Preparing the company for the possibility of a later assessment or penalty.

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