What action can the Federal Tax Authority (FTA) take if new information emerges after a tax audit?
The FTA has the authority to audit any matter that has already been audited, if new information arises that may impact the outcome of the tax audit. This subsequent audit is carried out in accordance with the Tax audit procedures stated in the Decree-Law and its Executive Regulations, without prejudice to the provisions of Article (46) of the Decree-Law.