FTA’s new procedures for requesting reconsideration and objections to its decisions

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UAE – November 10, 2021:

The Federal Tax Authority (FTA) has announced the implementation of new procedures for tax registrants who apply to the Authority for a review of their decisions from November 1, 2021.

The procedures relate to applications for reconsideration of or objections to the Authority’s decisions. They include the decisions made by the Tax Disputes Resolution Committee, challenges to procedures or controls for paying by instalment, and the waiving of administrative penalties.

The Authority asserted that any person has the right to submit a request to reconsider any decision provided that the request includes reasons and meets the prescribed conditions, within 40 business days from the date he was notified of the decision. The Authority will review the request and issue a decision, citing reasons within 40 business days from the date of applicant receipt. The applicant will be informed about it within five business days from the date of issuance of the decision.

Additionally, the new amendments allow tax registrants to submit an objection to the Authority’s decision regarding applications of reconsideration to the Tax Disputes Resolution Committee. The objection submitted to the committee will not be admissible:

  • If a reconsideration request has not been previously submitted to the Authority.
  • If the tax in connection with the objection has not been settled.
  • If the objection is not submitted within 40 business days from the date of notification of the Authority’s decision.

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