UAE FTA Reconsideration Request: How It Works
How a reconsideration request to the UAE Federal Tax Authority works — the deadline (generally 40 business days), what to include, the grounds, and how it differs from a tax-assessment review.
What it is
A reconsideration request asks the FTA to look again at a decision it has issued — for example a tax assessment or an administrative-penalty decision. You set out the grounds and attach the supporting evidence. It is a distinct stage from a tax-assessment review, and the FTA's guidance indicates the two cannot be pursued at the same time.
Key points
- It is filed with the FTA itself (not a court or committee) and must state clear grounds.
- The current FTA service indicates a window of 40 business days from the decision — older FTA pages have cited 45, so always confirm the figure that applied to your decision date.
- A tax-assessment review is a separate route; you generally choose one path at a time.
- If the reconsideration outcome is unfavourable, the next step is an objection to the TDRC.
How to approach it
- Pin the exact decision — its date, reference, the tax period, the amount, and the articles the FTA relied on.
- Confirm the applicable window and stage (reconsideration vs assessment review) before you file.
- Set out each ground with the specific VAT / Corporate Tax / Tax Procedures provision and FTA guidance that supports it.
- Attach the evidence each ground needs — invoices, contracts, returns, reconciliations, correspondence.
- Submit through the FTA channel before the deadline and keep the acknowledgement.
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Frequently asked questions
What is the deadline for an FTA reconsideration request?
The current FTA service indicates 40 business days from the FTA's decision. Some older FTA material cites 45 business days, so verify the figure applicable to your specific decision date and stage.
Can I file a reconsideration and an assessment review together?
FTA guidance indicates the assessment-review and reconsideration routes are not pursued simultaneously. Identify the correct stage for your decision before filing.
What happens after the reconsideration?
If the FTA's reconsideration decision is unfavourable, the next stage is an objection to the Tax Disputes Resolution Committee (TDRC), which is filed in Arabic.
Related
General information, not legal or tax advice. UAE tax procedures and deadlines change — verify against the current FTA guidance for your specific decision date and stage.