TAX DISPUTES & CORRECTIONS

FTA Tax Audit Support & Voluntary Disclosures

Received an FTA audit notice or found a mistake in a filed return? We prepare your response, correct errors through voluntary disclosures and represent you with the Federal Tax Authority.

20 daysTo disclose a known error
1% / monthPenalty if you self-correct
15% +If the FTA finds it first

The FTA now selects audits using data: VAT returns, Corporate Tax returns, customs records and, from 2027, e-invoice data are cross-checked automatically. Inconsistencies that went unnoticed a few years ago are now flagged within months.

We handle both sides: getting ahead of problems through voluntary disclosures, and managing audits and information requests when the FTA contacts you first.

Self-correcting vs being found

SituationTypical penalty (from 14 April 2026)
You disclose before any FTA audit noticeAbout 1% per month on the underpaid tax, from the original due date
The FTA finds the error during an auditA fixed 15% of the tax difference, plus the monthly charge and late-payment interest
You miss the 20-business-day disclosure windowA separate administrative penalty, on top of the above

For the full mechanics, read our guide: I filed my Corporate Tax return wrong. Can I still fix it?

What's Included

What we do for you

01

Health check of filed returns

Your VAT and Corporate Tax returns reconciled to your books and to each other, so you find problems before the FTA does.

02

Voluntary disclosures

Original and corrected figures, tax difference and a documented explanation, filed on EmaraTax within the deadline.

03

Audit notice response

We review the scope of the notice, prepare the records requested and manage deadlines.

04

FTA correspondence

Clarification requests and information requests answered in clear, well-supported submissions.

05

Reconsideration requests

If you disagree with an FTA decision or penalty, we prepare the reconsideration request within the legal timeframe.

06

Penalty review

Penalties checked against the current rules, including whether a waiver or reduction may be available.

Our Process

How we work with you

STEP 1

Assess

We review the notice or the suspected error and quantify the exposure.

STEP 2

Reconcile

Records rebuilt and reconciled so every figure can be supported.

STEP 3

Submit

Disclosure, response or request filed with a clear narrative.

STEP 4

Close out

Payment timing, follow-up queries and process fixes so it doesn't recur.

Who It's For

Built for businesses like yours

Businesses with an FTA notice

Audit, clarification or information request received and a deadline running.

Why Shaikh Associates

Partner-led chartered accountants in Dubai

10+

Years in chartered practice

Big 4-trained Chartered Accountant partners on every engagement.

500+

Businesses served

From solo founders to multinational groups across the UAE.

4hr

Partner response time

Direct WhatsApp access to a qualified CA partner, not a junior.

FAQ

Frequently asked questions

How long do I have to file a voluntary disclosure in the UAE?

Generally 20 business days from when you become aware of the error in a filed return.

What is the penalty for a voluntary disclosure?

Under the rules in force since 14 April 2026, disclosing before an FTA audit notice generally attracts about 1% per month on the underpaid tax from the original due date. Errors found by the FTA attract a fixed 15% penalty on top.

Can I amend a return instead of filing a voluntary disclosure?

Once a return is filed, errors that change the tax payable are generally corrected through a voluntary disclosure. Small differences (AED 10,000 or less in tax) can often be corrected in the next return instead.

What should I do when I receive an FTA audit notice?

Check the scope and deadline, gather and reconcile the requested records, and respond completely and on time. Get advice before submitting anything.

Can you challenge an FTA penalty?

Yes. You can submit a reconsideration request to the FTA within the legal timeframe, setting out why the decision or penalty should be changed.

Talk to a partner about your situation

A free 15-minute call with a Big 4-trained Chartered Accountant. Fixed fees, no obligation.

General information based on UAE law and FTA guidance as of November 2026, not tax advice. Requirements depend on your facts; verify with the FTA or a qualified adviser before acting.