VAT Appeal – FTA

VAT / Tax Appeal procedures to FTA – Reconsideration form

STEP 1: SUBMIT RECONSIDERATION FORM TO FTA

VAT Appeal procedures to FTA : Any person may submit a request to the Authority to reconsider any of its decisions issued within 20 business days from him being notified of the decision.

The Authority shall review a request for reconsideration if it has fulfilled the requirements and issue its justified decision within 20 business days from receipt of such application.

STEP 2: TAX DISPUTES RESOLUTION COMMITTEE

An objection regarding the Authority’s decisions on applications for reconsideration shall be submitted within 20 business days from the date of Notification.

VAT APPEAL PROCEDURES TO FTA – FINAL STEP: CHALLENGE PROCEDURES BEFORE COURTS ( ONLY IF THE DISPUTED AMOUNT IS MORE THAN AED 100,000)

Without prejudice to the provisions of Article (32) of Federal Law No. (7) of 2017on Tax Procedures, the Authority and a Person may challenge any of the Committee’s decisions before the Competent Court within 20 business days from the date of notification of the objector thereof.