FTA Tax Assessment Review & the Business-Day Windows
How the UAE FTA counts business-day windows for the tax-assessment-review and reconsideration stages — why the numbers have changed, and how to calculate yours reliably.
What it is
UAE dispute windows are counted in business days, not calendar days, and the figures have changed over time — for instance, the current FTA service indicates 40 business days for a reconsideration while some older pages cite 45. The reliable approach is to identify the stage, take the window from the authoritative source that applied to your decision date, and count business days excluding weekends and UAE public holidays.
Key points
- Windows are in business days — the calendar deadline shifts with holidays.
- Figures have changed (e.g. 40 vs 45 business days for reconsideration) — don't hard-code them.
- The tax-assessment review and reconsideration are separate stages with their own windows.
- Calculate from the authoritative FTA source applicable to your decision date.
How to approach it
- Identify the stage that applies to your decision.
- Take the window from the authoritative FTA source for your decision date.
- Count business days, excluding weekends and UAE public holidays.
- Add a working buffer for evidence-gathering.
- File early and keep the acknowledgement.
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.
Thank you — we'll be in touch as we onboard the first UAE Tax Agents.
Frequently asked questions
Why do some sources say 40 and others 45 business days?
UAE tax procedures have been updated over time. The current FTA service indicates 40 business days for a reconsideration; older FTA pages cite 45. Use the figure that applied to your specific decision date.
How are business days counted in the UAE?
Weekends and UAE public holidays are excluded, so the calendar deadline depends on when the decision was issued.
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.