Reviewing tax decisions to protect your business and ensure fair outcomes.
Businesses operating in the UAE may sometimes disagree with a decision issued by the Federal Tax Authority, such as a Corporate Tax assessment, penalty, or administrative ruling. In such cases, taxpayers have the right to request a Corporate Tax Reconsideration.
A reconsideration request allows businesses to formally ask the FTA to review its decision if they believe it was issued incorrectly or based on incomplete information. The request must follow specific procedures and deadlines set by UAE tax regulations.
Corporate Tax Reconsideration Process
1. Review the FTA Decision
Carefully review the notification issued by the FTA to identify the reason for disagreement.
2. Prepare Supporting Documents
Gather relevant financial records, explanations, and supporting evidence to justify the reconsideration request.
3. Submit Request via EmaraTax
File the reconsideration request through the EmaraTax portal with all necessary documentation.
4. FTA Review
The FTA evaluates the request and may approve, amend, or reject the reconsideration based on the evidence provided.
Why Professional Assistance is Important
Corporate Tax reconsideration cases often require strong documentation and clear legal justification. Engaging experienced tax professionals can help businesses:
Prepare accurate reconsideration submissions
Provide proper legal and financial explanations
Ensure compliance with FTA procedures
Improve the chances of a successful outcome
Key Requirements for Reconsideration
| Requirement | Details |
|---|---|
| Eligible Applicant | Taxpayer or authorized representative (tax agent or legal representative) |
| Submission Deadline | Within 40 business days from the date of notification of the FTA decision |
| Submission Method | Through the EmaraTax portal |
| Supporting Documents | All relevant documents must be submitted, usually translated into Arabic |
| Review Timeline | The FTA generally reviews the request and issues a decision within 40–45 business days |
Corporate Tax Reconsideration provides businesses with a formal mechanism to challenge decisions issued by the Federal Tax Authority. By submitting a well-documented request within the required timeframe, businesses can seek corrections to tax assessments or administrative penalties and ensure fair treatment under UAE tax regulations.
FAQ
A reconsideration request must be submitted within 40 business days from the date of the FTA decision notification.
Requests must be submitted electronically through the EmaraTax portal.
Yes. A registered tax agent or authorized representative can submit the request on behalf of the taxpayer.
The FTA generally reviews reconsideration requests and issues a decision within about 40 to 45 business days.
If the request is rejected, the taxpayer may escalate the case to the Tax Disputes Resolution Committee (TDRC) for further review.
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