GTL Summary:

This article outlines the procedures for appealing a decision by the Tax Disputes Resolution Committee to the Competent Court. Both the Federal Tax Authority and the taxable Person may appeal within 40 business days of notification, either against the Committee's decision in whole or part, or due to the Committee's failure to issue a decision. An appeal will be deemed inadmissible by the court if the initial objection was rejected by the Committee as per Article 32, if the full Tax due has not been paid, or if less than 50% of Administrative Penalties have been settled via cash or an approved bank guarantee.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022, as amended)
Article Number: 36
Country: 🇦🇪 UAE
Location: Title 4 - Review of Assessment, Objection and Appeal › Chapter 3 - Objection Made to the Committee
Order: 36
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 36 - Procedures of Appeal before Courts

  1. Without prejudice to the provisions of Article 34 and 37 of this Decree-Law, the Authority and the Person, as the case may be, may appeal the Committee's decision before the Competent Court within (40) forty Business Days from the date the Authority or the Person, as the case may be, was notified of the Committee's decision, in any of the two following cases:

    1. Objecting to the Committee's decision in whole or in part.

    2. Non-issuance of a decision by the Committee regarding an objection submitted to it in accordance with the provisions of this Decree-Law.

  2. The Competent Court shall rule the appeal against the Authority as inadmissible in the following instances:

    1. Existence of a case of non-acceptance of an objection by the Committee, as mentioned in Clause 2 of Article 32 of this Decree-Law.

    2. If the Person does not present a proof of settlement of full Tax to the Authority.

    3. If the Person does not present a proof of settling at least (50%) fifty percent of the Administrative Penalties determined pursuant to the Committee's decision or the court's ruling, as the case may be, through cash settlement to the Authority or by providing an approved bank guarantee in favour of the Authority.

  3. The Cabinet may, at a suggestion by the Minister, make amendments to the amount set forth in Paragraph (b) and the percentage set forth in Paragraph (c) of Clause 2 of this Article.

←
Previous
Article 35 - Extension of Deadlines
Next
Article 37 - Special Procedures for Objection and Appeal
→
Fast-loading version for search engines - Click here for the interactive version