Appealing a Decision by the UAE Federal Tax Authority
Any UAE Tax Registrant is able to object to a decision of the Federal Tax Authority (“FTA”).
As a first step, the taxpayer should request the FTA to reconsider its decision. This reconsideration request should be made within 20 business days from the date the taxpayer was notified of the original decision of the FTA, and the FTA will have 20 business days from receipt of such application to provide its revised decision.
If the taxpayer is not content with the revised decision of the FTA, it will be able to object to the Tax Dispute Resolution Committee which is specifically formed for dispute resolutions. Appeals to the Tax Dispute Resolution Committee will need to be submitted within 20 business days from the date the person was notified of the FTA’s revised decision, and the taxpayer should settle the subject taxes and penalties of the objection beforehand.
The Tax Dispute Resolution Committee will typically be required to issues its decision regarding the objection within 20 business days from its receipt.
As a final step, if the taxpayer is still not satisfied with the decision of the Tax Dispute Resolution Committee, the taxpayer may challenge its decision before the competent court. This appeal must be made within 20 business days from the date of the appellant being notified of the Tax Dispute Resolution Committee’s decision.
Disclaimer on Use
The information presented is intended for general information only and is not meant to be a substitute for professional advice or to be used for decision-making.
Professional advice relies on an assessment and understanding of the specific situation for each person and, therefore, the application of changing laws and regulations in the UAE, will vary widely from case to case.
The information contained herein is based on facts available from sources we believe to be credible at the time of publication and is subject to change.