The Tax Procedures Law (Federal Decree-Law no. 7) defines a Tax Audit as a procedure undertaken by the Federal Tax Authority to inspect the commercial records or any information or data related to a Person conducting Business. Tax audits in the UAE are conducted by the FTA to enable the government to assess a taxable entity is complying with the tax laws and requirements pursuant to the VAT Laws and Excise Tax Laws. Through the tax audit, the FTA will examine whether the taxable persons have paid every liability, and all the tax due is collected and given to the government within the stipulated timeframe. As per Article (17) of the Tax Procedures Law, the FTA can conduct the tax audit at its office or the business premises of the taxable person or any place where the person conducts his business (places where the entity keeps records or store goods).