I got a tax audit notice from the FTA — what actually happens now?

The FTA notifies you of an audit through the EmaraTax portal, email, or registered mail, and the notice specifies the tax periods and the type of tax under review. If the audit takes place at your premises, the law requires at least 5 business days' advance notice — though the FTA is not required to explain why your business was selected. An audit can be a desk-based review of submitted documents or an on-site visit to your premises; either way, expect requests for accounting records, issued and received tax invoices, bank statements, contracts, payroll records, and customs documentation where relevant — the auditor may also interview management or the finance team directly. There is no statutory maximum audit duration: a straightforward desk review can wrap up in weeks, while a complex audit spanning multiple periods or tax types can run for months.

What matters most is knowing your rights during the process: you're entitled to be informed of the audit's scope and the periods under review, to appoint a registered tax agent or legal representative to handle it on your behalf, to view and obtain copies of the documents the FTA relies on for its findings, and you cannot be compelled to answer questions that would amount to self-incrimination in a criminal matter. RASEEKH stands with clients from the moment the notice lands through to the audit's close — organizing the file and handling correspondence with the auditor on their behalf.