Through this service, the FTA reconsiders a decision issued by the FTA in connection with the applicant

EmaraTax platform:

24 hours a day, 7 days a week

Free

15 Minutes.

The Authority may take up to 45 business days to respond to you from the date it receives the completed request for reconsideration. The Authority may extend the specified period for responding to the request for reconsideration.

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.

1. Log in to EmaraTax. 
2. Access the Taxable Person Profile. 
3. Navigate to “Other Services.” 
4. Click on “Reconsiderations”, then select “New Request.” 
5. Complete and submit the application

 

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., 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 may submit a request for reconsideration to the Federal Tax Authority?
A request for reconsideration must be submitted to the Federal Tax Authority by the concerned person directly. However, the Authority also accepts requests submitted by:
• 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 as 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 receives your completed reconsideration application, the Authority may extend the deadline for deciding on the reconsideration request. 

4. 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,
• Clarifications
are not considered official decisions, and therefore cannot be submitted through a Reconsideration Request.

5.Can I dispute a decision issued in response to a Reconsideration Request? Who is the concerned party responsible for submitting the dispute?
Yes, you can dispute a decision issued in response to a reconsideration request before the Tax Dispute Resolution Committee (TDRC) at the Department of Justice.

6. 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

1. You have an online profile.
2. Seeking reconsideration 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. A person may also submit a request to extend the deadline for submitting a reconsideration request, in accordance with Federal Tax Authority Decision No. (1) of 2025.
4. It is not required that:

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