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May 15, 2026

Article 22 of the Tax Procedures Law mandates that the Federal Tax Authority (FTA) must inform a person of the results of a tax audit. The specific timeframe and procedures for this notification are outlined in the Executive Regulations. This provision grants the person subject to the audit the right to view or obtain the documents and data upon which the Authority has based its assessment of Due Tax and any applicable Administrative Penalties. The mechanisms and conditions for exercising this right of access are also governed by the procedures specified within the Executive Regulations.

Title 3 - Tax Procedures

Chapter 3 - Tax Audit

Article 22 - Notification of the Tax Audit Results

The Authority shall inform the Person subject to Tax Audit of the result of the Tax Audit within the timeframe and according to the procedures specified in the Executive Regulations.
The Person subject to the Tax Audit may view or obtain the documents and data on which the Authority based its assessment of Due Tax and Administrative Penalties according to the provisions specified in the Executive Regulations.