GTL Summary:

Article 31 of the UAE Tax Procedures Law outlines the specific jurisdictions of the Tax Dispute Resolution Committee. The Committee is empowered to decide on objections filed against the Federal Tax Authority's decisions concerning reconsideration requests. Furthermore, it has the authority to rule on reconsideration requests submitted to the Authority if the Authority has not issued a decision within the timeframe stipulated by this Decree-Law. The Committee's mandate also extends to any other jurisdictions that may be assigned to it by a decision from the Cabinet, ensuring a comprehensive framework for resolving tax disputes beyond the initial stages.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022, as amended)
Article Number: 31
Country: 🇦🇪 UAE
Location: Title 4 - Review of Assessment, Objection and Appeal &rsaquo; Chapter 3 - Objection Made to the Committee
Order: 31
Last updated at: 2026-02-20 14:31:33 UTC

Title 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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