The FTA may perform the audit at its office or the place of business of the person or any other place where they conduct business, store goods or keep records, in which case, the person must be given a prior notice of at least five business days.
While conducting a tax audit, the tax auditor may ask for original records or copies thereof, or take samples of the goods, equipment or other assets available at the person’s place of business
The tax audit will be conducted during the official working hours of the authority. The Director General may, by way of exception, issue a decision to conduct the audit outside regular hours if necessary.
The authority may order a re-audit if new information surfaces that might impact the outcome of the tax audit.
PROTECTING TAXPAYERS RIGHTS
The new law has granted the right to audited person to request the tax auditors to show their professional identification cards; obtain a copy of the tax audit notification; attend the auditing procedures that take place outside of the authority’s headquarters; and obtain copies of any original paper or digital documents removed or obtained by the FTA during the tax audit.
The authority must issue a tax assessment to determine the value of payable tax and serve it on the taxable person within five working days of its issuance in any of the following cases:
(i)if the taxable person fails to apply for registration within the time frame specified by the tax law; (ii) if they fail to submit a tax return within that time frame; (iii) if they fail to pay the tax stated as payable on the submitted tax return before the deadline; (iv) if the taxable person submits an incorrect tax return; and (v) if the registrant fails to calculate tax on behalf of another person when they are obligated to do so by the tax law.
Source
Gulf News dated 1 August, 2017. Refer below link
http://gulfnews.com/business/sectors/government/federal-tax-authority-mandated-to-audit-tax-compliance-in-the-uae-1.2067024