GTL Summary:

Article 31 of the UAE Tax Procedures Law delineates the specific jurisdictions of the Tax Disputes Resolution Committee. The Committee is primarily responsible for deciding on objections submitted by taxable persons regarding decisions issued by the Federal Tax Authority (FTA) on reconsideration requests. Additionally, the Committee has the authority to step in and decide on reconsideration requests where the Authority has not rendered a decision as required by the law. This ensures a pathway for resolution when administrative delays occur. The article also provides a provision for the UAE Cabinet to entrust any other specific jurisdictions to the Committee.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022)
Article Number: 31
Country: 🇦🇪 UAE
Location: Part 4 - Review of Assessment, Objection and Appeal &rsaquo; Chapter 3 - Objection Made to the Committee
Order: 31
Last updated at: 2025-12-19 09:23:02 UTC

Part 4 - Review of Assessment, Objection and Appeal

Chapter 3 - Objection Made to the Committee

Article 31 - Jurisdictions of the Committee

The Committee shall have jurisdiction to:

Decide in respect of objections submitted regarding the Authority's decisions on reconsiderations requests.
Decide in respect of reconsideration requests submitted to the Authority where the Authority has not made a decision on them according to the provisions of this Decree-Law.
Any other jurisdictions entrusted to the Committee by the Cabinet.

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