The taxpayer should submit an 'Application for Reconsideration' directly to the Federal Tax Authority (FTA) within 20 business days from being notified of the decision (the date stated on the FTA decision (assessment) notification).
Appeal procedure before Reconsideration Committee and Tax Dispute Resolution Committee
• Reconsideration Committee
The taxpayer may choose to submit an 'Application for Reconsideration' directly to the FTA, provided that they:
- submit it within 20 business days from being notified of the decision — the date stated on the FTA decision notification;
- give details of the reasons why the taxpayer believes the decision should be reconsidered, supported by legislative references and any relevant FTA publications; and
- submit it in Arabic — English will not be accepted — via the FTA public website
If the Application for Reconsideration fulfils all of the above requirements, the taxpayer should be notified of the FTA's decision within 25 business days from receipt of the application.
• Tax Disputes Resolution Committee (TDRC)
If the Reconsideration Committee's decision is not satisfactory, the taxpayer may object further to the relevant TDRC.
The conditions for submitting an objection to the TDRC against a decision by the FTA are as follows:
1. All tax and administrative penalties must be paid;
2. An Application for Reconsideration must be filed; and
3. The objection must be filed within 20 business days.
The taxpayer must submit to the relevant TDRC all of the following documentation:
- a completed TDRC Objection Form (English or Arabic);
- a petition outlining the detailed grounds of the objection (Arabic); and
- all supporting documents
The relevant TDRC should notify the taxpayer of its decision within 25 business days. The maximum extended period is 45 business days.
If the disputed tax plus penalties is AED 100,000 or less, the TDRC decision is final and it cannot be challenged further before federal courts.
If the disputed tax plus penalties exceeds AED 100,000, the TDRC decision may be challenged before the Federal Court of First Instance. An appeal must be submitted to the Federal Court of First Instance within 20 business days of the date of the TDRC decision.
Appeal procedure before federal courts
• Federal courts
The competent court to which challenges against TDRC decisions can be made by either the taxpayer or the FTA is the Federal Court of First Instance, which will decide on TDRC tax challenges.
Further challenges may be sought by both the FTA and the taxpayer before the Court of Appeal and Federal Supreme Court.
The decision of the Supreme Court is deemed final and enforceable.
The appeal procedure/process usually takes between 12 to 24 months.
BM UAE note: Please refer to the response to question 2 for further details. There are no other actions or remedies available under the law.
a. Start: Please see BM UAE note.
b. Conduct of the proceedings: Please see BM UAE note.
c. Completion of proceedings: Please see BM UAE note.
d. Other actions: Please see BM UAE note.