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May 15, 2026

Article 17 of the UAE Tax Procedures Law outlines the authority granted to a Tax Auditor during a Tax Audit. The provision empowers the Auditor to obtain original records or copies thereof from the person subject to the audit. Furthermore, the Auditor may take samples of goods, devices, or other assets from the business premises or from any location where the audited person has possession of them. The article also stipulates that the Auditor has the right to attach or keep these items, provided it is done in accordance with the specific controls detailed in the law's Executive Regulations.

Title 3 - Tax Procedures

Chapter 3 - Tax Audit

Article 17 - The Right of the Authority to Obtain the Original Records or Copies Thereof During the Tax Audit

While conducting the Tax Audit, the Tax Auditor may obtain original records or copies thereof, and take samples of the goods, devices or other assets from the place at which the Person subject to the Tax Audit conducts his Business or which are in his possession, and may attach or keep these in accordance with the controls specified in the Executive Regulations.