UAE TAX : What Businesses Should Know About the Procedures for Tax Assessment Reviews
Federal Decree-Law No. 28 of 2022 on Tax Procedures established a process referred to as a Tax Assessment Review, which enables taxpayers to appeal the tax assessments and associated fines imposed by the Federal Tax Authority (FTA) of the United Arab Emirates. Independent FTA officials who were not on the preliminary audit team offer an independent assessment in this optional review.
If there are sufficient reasons to believe that technical errors led to the incorrect application of the applicable tax legislation or double tax treaty, or if the taxpayer believes there were calculation errors in the audit procedure, they can request a Tax Assessment Review to contest any finding by the FTA.
If a taxpayer has evidence that the FTA did not follow the proper procedures "during the tax audit" or made a calculation error in establishing the amount of tax owed, they may submit a request for a Tax Assessment Review. "During the tax audit" refers to the time frame from the moment the taxpayer receives the audit notification until the date of the tax and penalty assessment. A taxpayer can no longer submit a Tax Assessment Review after submitting a reconsideration to the FTA.
All requests related to Tax Assessment Review can be submitted to [email protected]
The request for a Tax Assessment Review should be submitted along with any supporting documents to the FTA within 40 business days from the date of the tax and penalty assessment. A taxpayer could request the FTA for an extension if they are unable to meet their due date and provide an adequate reason for the extension.
The FTA has 40 days of business from the date of receipt of an acceptable request for a Tax Assessment Review to make a decision, unless it advises the taxpayers that further time is needed. After making its decision, the FTA has five business days to notify the taxpayer. The FTA could decide to:
a) If you do not meet the mentioned procedural requirements for seeking a review, then reject the request.
b) Make the necessary adjustments to the previously issued tax assessment and associated penalties.
c) Uphold the tax assessment and any associated penalties that have been previously issued.
Please contact our tax department if you are looking for any corporate tax or VAT-related tax services.
Email: [email protected]
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