TaxUAE Criminal Procedure Law
Book 2: Crime Detection, Evidence Gathering ad Verification · Part 2: Investigation by Public Prosecution · Chapter 1: Conducting The Investigation: Section I: General Provisions: Article (65) Conducting Investigation into Felonies and Misdemeanors · Section 4: Interviewing Witnesses: Article (86) Interviewing Witnesses
Whomever is ordered to appear before the Public Prosecution to give his statement shall appear based on the order served upon him. If he fails to appear without a lawful excuse, the Prosecutor may issue an arrest warrant against him.
Interpretation and application must be checked against the official text and current version.