10 July 2026 · Process
How an FTA Tax Audit Works
An FTA tax audit usually begins with advance notice — typically at least five business days before the auditor attends, unless the FTA suspects evasion. The auditor requests records, reviews your VAT or corporate tax filings against the underlying data, and may conduct the review on-site or as a desk audit. It ends with the auditor's findings and, where adjustments are made, a tax assessment and any penalties. You have rights throughout, including to be present and to request the audit results.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
What an audit looks like
Most audits follow a predictable path — knowing it removes the panic.
- Notice of audit, usually at least five business days ahead.
- Formal request for records and explanations.
- Review of filings against invoices, ledgers and contracts.
- Findings, then an assessment if adjustments are made.
Rights and obligations
You must cooperate — but you also have protections.
- You can be present while the audit is conducted.
- You can ask for the auditor's credentials and the results.
- You must provide records and reasonable assistance.
- You can challenge an assessment through reconsideration.
Related guides
Frequently Asked Questions
For businesses that have received, or fear, an audit notice.
How much notice does the FTA give?
Usually at least five business days before the audit, unless the FTA suspects tax evasion, where it can attend without notice.
Is an audit done at my office?
It can be on-site or a desk audit conducted from the records you submit. The FTA decides based on the case.
What happens at the end?
The auditor issues findings; if adjustments are made, you receive a tax assessment and any related penalties.
Can Exiloz represent us during an audit?
Yes. We manage the process, prepare responses and deal with the auditor so you stay compliant and calm.
Face your audit with a plan
Exiloz manages the FTA audit process end to end so you respond correctly and on time.