阿拉伯聯合大公國 (UAE) 稅務機關，針對公司可以因審計過程中的程序錯誤或計算錯誤而對任何公司納稅評估和相關處罰提出異議的情況發布了詳細指南。

UAE: Tax authority clarifies corporate assessment review rules

The United Arab Emirates’ (UAE's) tax authority has issued detailed guidance on the circumstances in which a company can dispute any corporate tax assessments and associated penalties on the grounds of procedural errors during the audit or through calculation mistakes.

Source:
Baker McKenzie