Tax audits in the UAE often trigger apprehension among businesses due to the country’s rigorous tax compliance regime. This article outlines the legal foundation of tax audits under UAE law, delineates the rights of both the Federal Tax Authority (FTA) and taxpayers, and provides strategic guidance for businesses to prepare effectively. Emphasizing readiness, procedural awareness, and system reliability, the article aims to foster a proactive compliance mindset among UAE-based enterprises.