FTA Audit Defence
An FTA audit is won or lost before the notice arrives. Audits test documentation, not intentions: a correct filing with weak records loses to a challenged filing with a complete defence file. We build the file first, and when the audit comes, we run it.
FTA Decision No. 4 of 2026 is already in effect. Our tax recordkeeping guide explains complete copies, access and responsibility for outsourced records.
How an FTA audit actually runs
- Notice: the FTA typically informs the business in advance, and the clock starts
- Information requests: returns are reconciled against ledgers, tax invoices, contracts, customs and bank records
- Fieldwork and queries: auditors test the tax logic behind transactions, not just the arithmetic
- Findings and assessment: differences become assessed tax and administrative penalties
- Escalation: reconsideration, then the Tax Disputes Resolution Committee, then the courts, each with strict deadlines
What usually triggers one
Refund claims lead the list, followed by inconsistencies between VAT and Corporate Tax filings, late submissions, significant related-party volumes, and sector risk profiles. None of these mean wrongdoing. They mean the FTA wants to see the paper, and the only question that matters is whether the paper exists.
Our role, start to finish
- Audit readiness reviews before any notice exists
- Defence file construction: reconciliations, tax position papers, and document indexes
- Managing information requests and deadlines once an audit opens
- Handling FTA correspondence and meetings directly
- Responding to findings with legal and factual grounds
- Reconsideration requests and dispute resolution support
If an error surfaces while preparing, disclosure beats discovery. Our voluntary disclosure guide covers when and how to correct first.
Common questions
How much notice will we get?
Typically at least five business days, unless the FTA suspects evasion. That window is for organising documents, not creating them, which is why the defence file has to exist before the notice does.
Can you deal with the FTA on our behalf?
Yes. We manage the correspondence, the information requests, and the meetings directly, with your team involved only where their operational knowledge is needed.
The audit already started. Is it too late?
No, but speed matters. We triage the requests, stabilise the deadlines, and build the strongest position the records support. The earlier we are in, the more options remain open.
The positions on this page were last reviewed against published legislation and official guidance on .
UAE tax law changes, and guidance is amended between reviews. This page is general information, not advice on your own position, and the official sources above prevail over anything stated here. Check the current position before acting, or ask us.
Received a notice, or want to never fear one?
Either way, the next step is the same: find out what your records would show an auditor today.
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