1. Can I save the application as a draft to be updated later? If yes, for how long?
Yes, you can save the in-progress application (as a draft) and complete it at a later point in time. However, if you do not submit your application within 60 calendar days of initiating it, considering the legal timeframe shall not exceed 40 working days from the date of notification regarding the Authority's decision. your application will be automatically cancelled. You will receive notifications on your registered email/verified mobile reminding you to complete your application.
2. Who can submit the reconsideration application to FTA?
Generally, the person seeking a reconsideration should submit the reconsideration application to the FTA. However, submissions will also be accepted from:
• Your appointed Tax Agent; or
• Your appointed Legal Representative.
If you are a member of a Tax Group, the reconsideration request should be submitted by the Representative Member of the Tax Group. Note that Tax Advisors (who are not registered Tax Agents) are not permitted to submit any reconsideration requests on behalf of another person
3. What is the estimated timeframe to receive a response from the FTA after the submission of your reconsideration application?
The FTA may take 45 business days to respond back to you from the date it received your completed reconsideration application, the Authority may extend the deadline for deciding on the reconsideration request.
4. Is it possible for me to submit a reconsideration request for the FTA to review a decision or penalty while an Administrative Penalty Waiver request or an Installment Plan request is concurrently under review by the FTA?.
Yes. You can submit a request for the reconsideration and installment of the administrative penalities, or a waiver from them, at the same time to the Federal Tax Authority.
5. Are all communications from the FTA eligible for Reconsideration Requests?
No.
Only official decisions issued by the Federal Tax Authority (FTA) concerning the taxpayer are subject to Reconsideration Requests.
Responses to:
• General inquiries,
• Complaints,
• or Clarifications
are not considered official decisions, and therefore cannot be submitted through a Reconsideration Request.
6. Does a Reconsideration Request need to be linked to a taxable person in the profile, or can it be submitted through the user’s online account only?
A Reconsideration Request can be submitted based on your registration status:
• If you are a taxable person registered with the authority:
You are required to submit a request for reconsideration via the taxable individual's profile by choosing the 'My Reconsideration' option from this individual's dashboard on the 'Emaratax' portal. Dashboard on the 'Emaratax' portal.
• If you are not registered as a taxable person: You can submit a reconsideration request without selecting any taxable person by clicking on the 'Reconsideration, Waiver, and Reduction' box found under 'Other Services' after logging into the 'Emaratax' portal..
7. Can I dispute a decision made by the reconsideration committee? Who is the concerned party to submit a dispute against a reconsideration committee decision?
Yes, you can dispute a decision by the reconsideration committee in Tax Dispute Resolution Committee (TDRC) in Department of Justice.
8. Is it possible to submit a reconsideration request regarding a tax assessment for which a tax assessment review request has already been submitted to the Authority? No, a reconsideration request regarding a tax assessment for which a tax assessment review request has already been submitted cannot be submitted until a decision is issued by the Federal Tax Authority or the deadline within which the Authority must issue a decision on the request has expired, taking into account any extensions for deciding on the request.