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Reconsideration Request
Page last updated:: Friday, July 07, 2023
Start Service
  • Type

    Customer Service

  • Service Category

    From Government to Business, From Government to Government, From Government to People

  • Service Channels

  • Obligation to Sign-up

    Applicable.

  • Categories of Customers

    All persons in respect of whom the FTA issued a decision.

  • Relevant Publications

    Not applicable
     
  • Sustainable Development Goals

  • Service Card Rating

Reconsideration Request
  • Service Description
    Through this service, the FTA reconsiders a decision issued by the FTA in connection with the applicant
  • Channels and working hours
    •EmaraTax platform:
    24 hours a day, 7 days a week
     
  • Service Fees Details
    Free
  • Estimated Time to Submit Application
    15 Minutes.
  • Estimated Time to Complete Application by the FTA
    The FTA may take 45 business days to respond back to you from the date it received your completed reconsideration application.
  • Required Documents and Forms

    Required documents:

    • The following is designed to help you prepare the set of requirements that you should have to hand while completing the application form accurately:
    • Documentary proof to support the factual and legal grounds on which your request is based
    • Tax advice received, which is relevant for the reconsideration request
    Accepted file types are Word, Excel, PDF, JPG, PNG and JPEG. The individual file size limit is 5 MB.
  • Procedures and Steps

    1.   Please check the eligibility criteria, required documents and Frequently Asked Questions.

    2.    Complete and submit the online application form.

  • FAQs

    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, 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.

    4.    Can I raise a reconsideration request for FTA to reconsider a decision about a penalty pending with Waiver Committee?

    Yes. You can raise a reconsideration and waiver request for a penalty at the same time with FTA.

    5.    Is there any communication from FTA not subject to reconsideration?

    Only decisions issued by FTA to a Taxpayer are subjected to reconsiderations. Any responses to requests such as inquiries, complaints or clarifications are not considered as decisions. Hence reconsideration requests cannot be raised for such responses.

    6.    Should the reconsideration be specific to a Taxable person associated to the profile or can be related to the online profile?

    A reconsideration request specific to a decision made by FTA in relation to a Taxable person associated to a profile can be made by selecting the “My Reconsiderations” from within the Taxable person dashboard.

    Any reconsideration request for a decision on any application not specific to a Taxable person can be raised by clicking the “Reconsideration” tile in “Other Services” after logging into the EmaraTax portal without selecting any Taxable person.

    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.
  • Terms & Conditions
    1. You have an online profile.

    2. Seeking reconsideration towards a decision issued by the FTA

    3. You must raise the reconsideration request within 40 business days from the date of original decision by FTA.

    4. It is not required that:

    • To be a Taxable Person registered with the FTA; or
    • Have an appointed Tax Agent.
     

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Page last updated: : Friday, July 07,2023
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