FTA Tax Assessment Review (UAE): What It Is
The UAE tax-assessment review is a distinct FTA stage — separate from reconsideration. Learn what it is, when to use it, and why you generally can't run both at once.
What it is
A tax-assessment review is a distinct stage in the UAE dispute workflow in which the FTA reviews an assessment. It is separate from a reconsideration request, and FTA guidance indicates the two are not pursued simultaneously — so identifying whether your matter belongs in a review or a reconsideration is a threshold decision that shapes everything after it.
Key points
- It is a separate route from reconsideration, with its own purpose and window.
- You generally choose review or reconsideration — not both at the same time.
- Getting the stage right up front avoids losing time on the wrong track.
- Windows are counted in business days and are subject to change — verify for your decision date.
How to approach it
- Determine whether your decision is best addressed by a review or a reconsideration.
- Confirm the applicable window in business days.
- Prepare the grounds and evidence specific to the assessment.
- File through the correct FTA channel and keep the acknowledgement.
- Plan the next stage (reconsideration or TDRC) in case the outcome is unfavourable.
Handling an FTA matter like this?
Yukti helps UAE Tax Agents understand the decision, find the law, build the grounds and draft the response. Request early access.
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Frequently asked questions
Can I do a tax-assessment review and a reconsideration together?
FTA guidance indicates these routes are not pursued simultaneously. Identify the correct single stage for your decision first.
How long do I have for a tax-assessment review?
The window is counted in business days and has changed over time. Confirm the current figure for your decision date via the FTA service page.
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.