Article 20 of the UAE Tax Procedures Law establishes a clear and mandatory obligation for cooperation during a tax audit. This provision stipulates that any person subject to an audit, including their appointed Tax Agent or Legal Representative, must actively facilitate the process. They are legally required to provide all necessary assistance to the Tax Auditor to ensure the auditor can perform their duties effectively and without obstruction. This duty of cooperation is a foundational element of the audit process, ensuring that auditors have the required support to conduct a thorough and accurate examination of a taxpayer's records and tax compliance.