The FTA can audit any tax period within 5 years (7 years for voluntary disclosures, 15 for tax evasion). CT audits typically start with an information request and can escalate to a full field audit.
What triggers an audit
- Large refund claims
- Big year-on-year swings in taxable income
- Mismatches between VAT and CT turnover
- Related-party transactions without documentation
- Random selection
The audit process
- FTA sends a Notice of Audit (min 10 business days notice)
- Documents requested via EmaraTax
- Field visit or virtual meeting
- Draft findings + right to respond within 20 business days
- Final assessment + reconsideration rights
How to prepare
- IFRS-compliant financial statements
- Full ledger and trial balance
- Contracts, invoices and bank statements
- Transfer pricing files (if applicable)
- Board minutes on elections and reliefs
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Frequently asked questions
Quick answers to common UAE corporate tax questions.
This article is for general guidance only and reflects FTA rules as of April 2026. Always confirm your specific position with a qualified UAE tax advisor.