Article (27) of the Tax Procedures Law allows Persons to submit a reconsideration request on any decision issued by the Federal Tax Authority (FTA) in whole or in part.
To be eligible, applicants must fulfil the following conditions:
- Submit a reconsideration request in Arabic, citing justifications.
- Submit the application within 45 business days from the date of the FTA decision.
- The request must be submitted by the concerned person or his legal representative.
The Authority shall review a request for reconsideration if said request meets all requirements. The FTA issues its verdict within 45 business days from receiving the application, and informs the applicant of its decision within five business days of issuing it.
In the event where the Authority does not issue a verdict – or the applicant does not object to a decision – within the legally specified period, the applicant has the right to resort to the Tax Disputes Resolution Committee – an impartial committee formed by decision of the Minister of Justice and chaired by a member of the Judicial Authority, along with two tax experts.
The Tax Disputes Resolution Committee belongs to the Ministry of Justice and works under its supervision administratively and financially. The Committee’s procedures were outlined in Cabinet Decision No. (23) of 2018, which formed three committees in Abu Dhabi, Dubai, and Sharjah in order to streamline processes for applicants. Article (3) of the Cabinet Decision specified the spatial jurisdiction of each committee, considering the applicant’s address is mentioned in their Tax Registration File. The Sharjah Committee, in particular, tends to applicants registered in the emirates of Sharjah, Ras Al Khaimah, Ajman, Fujairah, and Umm Al-Quwain. Meanwhile, the Abu Dhabi Committee is concerned with foreign companies that have no address in the country.