GTL Summary:

Article 29 of the UAE Tax Procedures Law establishes the right for a person to request the Authority to reconsider any of its decisions. This request must be submitted within 40 business days from the date the person was notified of the decision and must provide specific reasons. The Authority is required to review the request and issue a reasoned decision within 40 business days of receipt, subsequently informing the applicant within five business days of its issuance. The article clarifies that a reconsideration request for a Tax Assessment cannot be made if a review under Article 28 is pending.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022, as amended)
Article Number: 29
Country: 🇦🇪 UAE
Location: Title 4 - Review of Assessment, Objection and Appeal › Chapter 2 - Request for Reconsideration
Order: 29
Last updated at: 2026-02-20 14:31:33 UTC

Title 4 - Review of Assessment, Objection and Appeal

Chapter 2 - Request for Reconsideration

Article 29 - Request for Reconsideration

  1. A Person may submit a request to the Authority to reconsider any decision, or part thereof, issued by the Authority in connection to the Person, provided that the request specifies reasons, within (40) forty Business Days from the date he was notified of the decision.

  2. The Authority shall review the reconsideration request and issue a decision including reasons within (40) forty Business Days from the date of receiving the application, and inform the applicant of its decision within (5) five Business Days from the date of issuing the decision.

  3. It shall not be permissible to submit a request for reconsideration of a Tax Assessment if a request for review is submitted to the Authority in this regard until a decision is issued by the Authority or the expiry of the period during which the Authority must issue a decision on the request and inform the applicant of it, in accordance with Articles 28 and 35 of this Decree-Law.

  4. The request submitted under Clause 1 of this Article shall be made in the form and manner specified by the Authority.

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Article 28 - Tax Assessment Review Request
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Article 30 - Tax Disputes Resolution Committee
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