We assist businesses in challenging FTA tax assessments, VAT penalties, and Corporate Tax decisions under UAE Federal Decree-Law No. 28 of 2022. If you disagree with an FTA decision, you can request a Tax Assessment Review for technical errors or file a Reconsideration Request for legal and evidential disputes. We ensure proper documentation, legal justification, and timely filing within the 40-business-day deadline.
- We challenge FTA penalties for you.
- We request formal assessment reviews.
- We file legal reconsideration requests.
- We manage your 40-business-day deadline.
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FTA Tax Dispute Law & Deadline in UAE
FTA tax disputes in the UAE are governed by Federal Decree-Law No. 28 of 2022 on Tax Procedures. Taxpayers must submit objections within 40 business days from receiving the FTA decision. Missing this deadline usually results in loss of appeal rights unless an approved extension is granted under specific hardship conditions defined by the FTA.
Key points include strict timelines, mandatory submission via EmaraTax, and pre-payment requirements before escalation to higher authorities.
Tax Assessment Review vs Reconsideration UAE
FTA provides two dispute routes depending on the nature of the issue. A Tax Assessment Review is used for technical or calculation errors such as VAT miscalculations. A Reconsideration Request is used for broader disputes involving penalties, assessments, or legal interpretation. Each process follows different submission channels and requires specific supporting documentation.
| Type | Purpose | Scope |
|---|---|---|
| Assessment Review | Technical errors | Calculation issues |
| Reconsideration | Legal review | Full decision challenge |
Tax Assessment Review UAE
A Tax Assessment Review allows taxpayers to correct mathematical, clerical, or technical errors in FTA-issued tax assessments. It does not cover legal disputes or interpretation issues. This request must be submitted through the FTA portal or official email within 40 business days. It is commonly used for VAT calculation corrections and reporting discrepancies.
Covered issues include incorrect tax computation, data entry errors, and reconciliation mismatches.
FTA Reconsideration Request UAE
A Reconsideration Request allows businesses to formally challenge FTA decisions related to VAT, Corporate Tax, Excise Tax, penalties, or registration matters. It requires strong legal reasoning and supporting documents. The request must be submitted through the EmaraTax portal and must clearly explain why the decision should be reviewed under UAE Tax Procedures Law.
It is used for penalties, tax assessments, and regulatory disputes.
- We file your EmaraTax portal requests.
- We provide strong legal reasoning documentation.
- We contest penalties and assessment disputes.
Documents Required for FTA Dispute
To file a strong FTA dispute, businesses must submit complete and accurate documentation. This includes financial records, tax returns, and legal justification supporting the claim. Missing or inconsistent documents may lead to rejection.
Required documents include FTA decision notice, VAT/Corporate Tax returns, invoices, financial statements, supporting schedules, and authorization letters. All records must be IFRS compliant and properly reconciled with submitted tax filings.
FTA Review Process Timeline UAE
Once a dispute is submitted, the FTA reviews the case and issues a decision within a defined timeline. The authority may approve, partially approve, or reject the request based on evidence and legal justification.
The FTA typically responds within 40–45 business days. After submission, taxpayers may receive additional clarification requests. Proper documentation improves approval chances and reduces processing delays.
FTA Tax Dispute Escalation UAE
If the FTA rejects a reconsideration request, businesses can escalate the case to the Tax Disputes Resolution Committee. Further escalation to UAE courts is possible if the dispute meets financial thresholds. Before escalation, full tax payment and partial penalty settlement or bank guarantee is required under UAE law.
This process ensures structured legal review beyond the FTA stage.
FTA Tax Dispute Experts in UAE
We provide professional support for FTA Tax Assessment Review and Reconsideration Requests in UAE. Our experts ensure accurate documentation, legal compliance, and timely filing under UAE tax laws. We help businesses reduce penalties, correct assessments, and build strong dispute cases backed by financial and legal analysis.
- We assist you with FTA tax reviews.
- We support you in building strong cases.
Need Help With FTA Tax Disputes in UAE?
If you have received an FTA assessment, penalty, or tax decision, you must act within 40 business days. We provide complete support for Tax Assessment Review and Reconsideration Requests across UAE, ensuring compliance and strong case preparation for your dispute.
- We fast-track your FTA filings.
- We reduce your tax penalties.
FTA Tax Assessment Review & Reconsideration: Frequently Asked Questions
1. What is an FTA Tax Assessment Review in UAE?
2. What is an FTA Reconsideration Request?
3. What is the deadline for filing an FTA dispute?
4. Can I dispute VAT penalties in UAE?
5. What happens after submitting a reconsideration request?
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