Governs audit notice and powers to inspect records and assets, request information and enter premises, with an exception where notice could prejudice the audit.
What should you do now?Appoint a response team and maintain a log of requests, deadlines and materials provided to the NBR.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Governs audit notice and powers to inspect records and assets, request information and enter premises, with an exception where notice could prejudice the audit.
This is a verified summary rather than a verbatim reproduction. Consult the official Arabic text, the Law and later decisions before making a final determination.
What does the Article mean in plain language?
NBR ordinarily notifies the audit years, except where it reasonably suspects notice would affect the audit. Powers include examining records and assets, requesting information, copying and retaining originals subject to safeguards, at NBR or relevant business/record locations. The person or agent must provide appropriate assistance. Appoint a response contact and log requests, deadlines and originals or copies supplied while preserving data integrity.
The filing entity and compliance, finance, legal and governance teams.
Appoint a response team and maintain a log of requests, deadlines and materials provided to the NBR.
Assuming missing notice automatically invalidates an audit or changing records without preserving an audit trail.
Related Articles
Before relying on the result
Is this Article enough on its own?
Usually not. Read it with the connected Law Article, definitions, any effective election and current NBR guidance, especially for an amount or deadline.
Does NBR guidance replace the Regulations?
No. Guidance explains application and supports procedures and examples, but current legislation and decisions prevail in case of inconsistency.