Services
FTA Tax Audit Support in the UAE
Support through an FTA tax audit in the UAE: readiness review, records pack, response drafting and the full dispute ladder, on the Tax Procedures Law clocks.
fta tax audit support uae
An FTA tax audit examines your returns, records and transactions across corporate tax, VAT and excise, on statutory clocks that start the day the notice lands. Our audit support service prepares your records pack, drafts evidenced responses, and manages the timetable from first notice through assessment, review and reconsideration — working with your registered tax agent wherever formal representation is required.
Basis: UAE Ministry of Finance
- Minimum notice
- 10 business days before the FTA conducts a tax audit
- Audit result
- The FTA notifies the result within 10 business days of the audit ending
- Underlying documents
- You may request the documents and data the assessment relied on within 20 business days
- Look-back
- 5 years from the end of the tax period; 15 years for tax evasion or a failure to register
- Obstruction penalty
- AED 20,000 for not facilitating the tax auditor, payable from the person's own funds
Article 16(2), Federal Decree-Law No. 28 of 2022 on Tax Procedures
Article 19(1), Cabinet Decision No. 74 of 2023
Article 19(2), Cabinet Decision No. 74 of 2023
Article 46, Tax Procedures Law, as renumbered by Federal Decree-Law No. 17 of 2025
Item 12, table annexed to Cabinet Decision No. 75 of 2023
# What an FTA tax audit is
A tax audit is the Federal Tax Authority's formal examination of whether your returns match your records and the law. The power sits in the Tax Procedures Law, and it reaches every federal tax: corporate tax, VAT and excise, sometimes audited together, sometimes one at a time. The FTA must give at least 10 business days' notice before conducting the audit, and its auditors may examine records at your premises or require them produced.
An audit is not the only contact you may receive, and confusing them wastes the notice period. A clarification request tests a point; an audit tests a period. The audit ends with a notified result — within 10 business days of the audit's end, under the Executive Regulation — and, where the FTA finds a difference, a tax assessment. If you have just received a notice, our help with an FTA notice page covers the first 48 hours; this page covers the audit itself, and the inside view of what happens inside an FTA audit explains the fieldwork stage by stage.
# Your audit timetable, on the statutory clocks
Every stage of an audit and its aftermath runs on a fixed clock, and the clocks do not pause while you gather documents. These are the dates that get diarised on day one of any engagement we run.
| Stage | Clock | Source |
|---|---|---|
| Notice before the audit is conducted | At least 10 business days | Article 16(2), Tax Procedures Law |
| FTA notifies the audit result after it ends | 10 business days | Article 19(1), Cabinet Decision No. 74 of 2023 |
| Request the documents an assessment relied on | 20 business days | Article 19(2), Cabinet Decision No. 74 of 2023 |
| Request a review of the assessment | 40 business days | Article 28, Tax Procedures Law |
| Request reconsideration of the decision | 40 business days | Article 29, Tax Procedures Law |
# What our audit support service does
Support is preparation, evidence and timetable — the three things that decide how an audit feels from the inside. It starts in the notice window, not when the auditors arrive.
Readiness review
Before fieldwork begins, we reconcile returns to ledgers for the periods in scope and find the differences before the FTA does. An error found by you, at this stage, can still be handled by voluntary disclosure on the better terms; an error found by the auditor cannot.
Records pack
We assemble the evidence the audit will ask for — ledgers, invoices, contracts, bank records, and the FTA Audit File in CSV where VAT or excise is in scope — indexed so any figure in any return can be traced to its document in one step.
Response drafting
Every FTA question gets a drafted, evidenced answer, checked for consistency against the returns and against every previous answer. Speculation is edited out: in an audit, an answer is evidence, and it cannot be withdrawn.
Timetable management
Each statutory clock is diarised with an owner and a draft deadline ahead of it. Where the procedures allow a step to be requested or sequenced differently, the request is made properly and in writing, never assumed.
# Mistakes that make an audit worse
Audits are rarely lost on the original error. They are lost on what happens next: a missed deadline, an answer that contradicts the return, a record produced in the wrong form. The penalties below are all avoidable, and all common.
# After the assessment: the dispute ladder
An assessment is not the end of the road; it is the start of a second one, with its own clocks. The ladder is fixed by the Tax Procedures Law, and each rung must be taken in order. First, a review of the assessment under Article 28 — the FTA has 40 business days to decide and five to notify. Then reconsideration under Article 29, again on a 40 business day clock. Only then does an objection reach the Tax Disputes Resolution Committee under Article 32, and it is admissible only where reconsideration was sought first and the tax has been paid in full; the committee decides within 20 business days, and its decisions are final where the amount does not exceed AED 100,000. Beyond the committee, the federal court hears the appeal.
Money runs alongside the argument throughout. Unpaid assessed tax accrues late payment at 14% per annum for each month or part month, and administrative penalties are capped at two times the tax assessed under Article 24(4). Strategy is therefore set for the whole ladder at the outset — including where a settlement posture beats a principled fight — and our tax dispute and reconsideration support takes over where the audit phase ends.
# Our role, stated plainly
Two facts about us belong on this page, not in small print. This business is not on the FTA Tax Agent register, and it is not a registered auditor. Formal representation before the FTA and the dispute committees is reserved to registered tax agents and legal representatives, and statutory audit opinions belong to licensed auditors. Our audit support is the preparation layer underneath that representation: the readiness review, the records pack, the drafted responses, the diarised clocks — built with your agent, or built so one can be appointed and briefed without losing the notice window.
No adviser can guarantee an audit outcome, and the honest measure of support is different: every deadline met, every answer evidenced, every number consistent from the first response to the last. Engage support on the day the notice arrives, while the 10 business days can still be used. Send us the notice and we will map your clocks and your gaps in writing — that first map costs you nothing but the time to read it.
# Next step
Next step: FTA Tax Audit Support. Send your trade licence and your last return, and we will confirm the fixed fee on the call. Book a free 15-minute fit check
Sources and legal basis
Legislation and decisions3
- Federal Decree-Law No. 28 of 2022 on Tax Procedures
- Cabinet Decision No. 74 of 2023 on the Executive Regulation of the Tax Procedures Law
- Cabinet Decision No. 75 of 2023 on Administrative Penalties
Authorities, systems and registers2
- Federal Tax Authority (FTA)
- EmaraTax
Terms used1
- Tax Disputes Resolution Committee
- Cabinet Decision No. 74 of 2023 on the Executive Regulation of the Tax Procedures Law and its amendmentsUAE Ministry of Finance
- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses — consolidated text with amendmentsUAE Ministry of Finance
- Executive Regulation of the VAT Law — Cabinet Decision No. 52 of 2017Federal Tax Authority
Rates, thresholds and deadlines change. Every figure above is linked to the authority that publishes it — if the two ever disagree, the authority is right and this page is out of date. Tell us and we will fix it.
Frequently asked questions
How much notice does the FTA have to give before an audit?
At least 10 business days, under Article 16(2) of the Tax Procedures Law. Treat that window as working time, not waiting time: it is when the readiness review happens, the records pack is assembled, and the team agrees who answers what. The audit can lawfully begin on the tenth business day whether or not you feel ready, so the notice period is the one resource the process gives you for free.
How far back can the FTA audit?
The standard limit is five years from the end of the relevant tax period, under Article 46 of the Tax Procedures Law. It stretches to 15 years where the case involves tax evasion or a failure to register for tax at all. Retention duties run on their own clocks alongside: corporate tax records for seven years after the tax period, VAT records generally for five years but 15 years where they relate to real estate — which is why records are kept to the longest applicable clock, not the shortest.
We found an error ourselves. Should we disclose it before the audit?
Usually, yes — timing is the whole question. A voluntary disclosure made before the FTA finds the error is treated materially better than the same error discovered in audit: where the Authority finds it first, a fixed 15% of the tax difference applies on top of the monthly late payment charge, under items 10 and 11 of the penalties table in Cabinet Decision No. 75 of 2023. Once an audit is under way the window narrows sharply, so take advice before filing anything.
What records will the FTA ask for?
The records behind the returns for the periods in scope: general ledgers, sales and purchase invoices, contracts, bank statements and reconciliations. For VAT and excise, the FTA may require the FTA Audit File — a CSV extract from your accounting system in the Authority's specified format, which the system must be able to produce unedited. Records must be producible in Arabic when the FTA asks; failing that carries a penalty of AED 5,000. The readiness review tests all of this before the auditors do.
Can you represent us in the audit?
Formal representation before the FTA and the dispute committees is reserved to registered tax agents and legal representatives. We are neither — this business is not on the FTA Tax Agent register and holds no audit licence — and we would rather state that here than have you learn it mid-audit. Our work is the preparation that representation stands on: records, analysis, drafted responses and timetable, done with your agent or ready for one to pick up.
What does audit support cost?
There is no published tariff, and a fixed quote given before anyone has read your notice would be invented. Cost follows the taxes in scope, the number of periods, and above all the condition of your records — a clean records pack is a short engagement; a reconstruction is not. After a first review of the notice we quote a fixed scope in writing. The most expensive audit support is the kind commissioned in the final week of a deadline.