Article 51 of the UAE Tax Procedures Law establishes the allocation of the burden of proof in tax matters. It specifies that the onus lies with the Taxable Person to demonstrate and substantiate the accuracy of the information provided in their Tax Return. This means the taxpayer must maintain adequate records to support their tax position. Conversely, in cases where the Federal Tax Authority alleges Tax Evasion, the burden of proof shifts to the Authority. The Authority is responsible for providing sufficient evidence to establish that a Tax Evasion offence has been committed by the Taxable Person.