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Corporate Tax Filing

How to File Reconsideration Requests in UAE Tax Assessments

Corporate Tax Consultant UAE has a broad experience in tax matters and actively advocates for reconsideration requests on our client’s behalf to the FTA for UAE Tax Reassessment Appeals. This involves bringing forth a disagreement to an assessment or a decision enacted by the FTA and which one does not accept. This is a detailed process that necessitates a competent understanding of UAE tax laws and thorough preparation for compliance and accuracy purposes. Corporate Tax Consultant UAE settles your matter professionally whether you are an individual taxpayer, or represent a Tax Group as a member or through a Tax Agent.

Who Can Apply for Reconsideration Requests?

Determining the persons who are eligible to submit an appeal for a UAE tax reassessment or request for reconsideration is an important step. As a general rule, the affected party has the standing to apply and thus they must. Such people include:

  • A Tax Agent as formally designated by the taxpayer.
  • A legal representative is given the requisite authority to represent the business or individual.

Reconsideration Request by Tax Group

In matters of a tax group, an application for reconsideration of the tax assessment can only be made by the authorized member designated as the Tax Group Representative. It is also noted that it is only registered and qualified tax agents can file for a request for a tax reassessment on behalf of other people in the U.A.E. Corporate Tax Consultant UAE can serve you as your Tax Agent and Legal Representative ensuring that all FTA regulations are adhered to.

Steps to Submit the FTA Reconsideration Request

The FTA has simplified the UAE tax reconsideration application process as provided on their e-services. Here’s how you can submit a request: 

  • Registered Users:

1). Log in to FTA’s e-services portal

2). Go to “Reconsideration” In the tabs

3). Click on the option for “Registered Reconsideration”

4). Fill in the form, upload the necessary documents, and make your submission 

  • Unregistered Users:

  1. Register for an e-services account on the FTA portal
  2. Confirmation of  account
  3. Log in by adding details of a new taxable person (where applicable)
  4. Go the “Reconsideration” page
  5. Click at “Non-Registered Reconsideration”
  6. Complete the form, attach requisite supporting certificates, and submit.

The procedure for Tax reassessment UAE ensures that there is uniformity in service delivery for both registered and unregistered users. 

UAE Tax Assessment Review Process

The timeframe in which the FTA Will Act on the Application

Normally the FTA will fulfill the reconsideration request within forty-five business days. A request that contains detailed and sound information is important so as to avoid any chances of unnecessary delays. 

Appeals or applications for Penalty Waivers

As much as you are submitting a request for reconsideration, there is a possibility of seeking a waiver on the penalties. The implication is that one can contest the decision made and taxation and all relevant penalties. The procedures for submitting an FTA reconsideration request allows for submission of both requests at the same time.

Non-Considerable Communications

The only decisions made by the FTA that can be reconsidered are formal ones. Follow-ups and clarifications are examples of non-formal communications that cannot be subjected to reconsideration within the UAE tax framework.

Challenging Reconsideration Decisions

Assuming you were not happy with the results of that reconsideration, you will move to the next level which is the Tax Dispute Resolution Committee (TDRC). This is an organized body working under the Department of Justice and which takes care of appeals and disputes regarding review requests of tax assessments in the UAE.

Frequently Asked Questions (FAQs)

How can I submit a reconsideration request for a tax assessment in the UAE?

A request for reconsideration can be made in the electronic services of the FTA by completing the relevant forms and submitting documents in support of the request.

How can one go about appealing tax decisions in the UAE?

The steps include undertaking a log in into the FTA e services portal, filling in the relevant forms and the evidence and or documents required to accompany these forms and submit them online.

What documents are needed for a reconsideration request in the UAE?

The FTA’s original decision notice, accompanying financial documents, legal representatives’ authority (where appropriate) and other supporting certificates are provided.

How does the FTA deal with requests for tax reconsideration?

The Authority considers all the appeals lodged with it and confirms whether they met the tax laws of the UAE. There is a turnaround time: one will normally receive a reply within 45 working days. 

What is the time frame for receiving a reply?

It takes the Federal Tax Authority approximately forty-five (45) business days to respond to the reconsideration requests from the time they were submitted.

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Why Choose Corporate Tax Consultant UAE?

Corporate Tax UAE  help clients so they do not have to worry. The process is smooth because we take them through every step starting from preparation and documentation to the final submission to the FTA. Experts in uae tax reassessment are well-known to the profession, who do the case for you professionally and accurately. 

Contact us to assist you with the UAE tax objection/reconsideration request and any other tax issues you may have.