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Document Type: FTA - Federal Tax Authority Decision
Law: CIT (FDL No 47 of 2022)
Decision Number: 1
Year: 2025
Country: 🇦🇪 UAE
Official Name: Federal Tax Authority Decision No. 1 of 2025 - Issued 17 Feb 2025 (Effective 1 Mar 2025)

Cases of Extension of the Deadlines for Accepting the Submission of a Tax Assessment Review Request or a Request for Reconsideration

Federal Tax Authority Decision No. 1 of 2025

This is not an Official Translation:

Cases of Extension of the Deadlines for Accepting the Submission of a Tax Assessment Review Request or a Request for Reconsideration

Federal Tax Authority Decision No. 1 of 2025

Issued 17 Feb 2025 – (Effective 1 Mar 2025)

The Chairman of the Board of Directors of the Federal Tax Authority has decided:

  • Having reviewed the Constitution,

  • Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,

  • Federal Decree-Law No. 28 of 2022 on Tax Procedures, and its amendments,

  • Cabinet Decision No. 74 of 2023 on the Executive Regulation of the Federal Decree-Law No. 28 of 2022 on Tax Procedures, and

  • Pursuant to the approval of the Board of Directors on the Authority’s Memo on the cases of extension of the deadlines for accepting the submission of a Tax Assessment Review request or a request for Reconsideration at its 36th meeting held on 13 December 2024.

Article 1 - Cases in which the Deadline for Accepting the Submission of a Tax Assessment Review Request or a Request for Reconsideration may be extended

The Authority may approve extending the deadline for accepting the submission of a Tax Assessment Review request or a request for Reconsideration, based on the documentary evidence submitted with the extension request, where non-compliance with the specified deadlines was due to one of the following cases:

  1. The occurrence of an accident or a serious illness for the authorised signatory.

  2. The death of the authorised signatory, including the Legal Representative, or any of his/her family members (of first or second-degree).

  3. A temporary Business disruption that is beyond the Person’s control.

  4. A damage of records due to a disaster.

  5. A general malfunction in the Authority’s systems.

  6. A sudden discontinuation of Business or Business records due to the installation of a new computer system.

  7. The Authority’s request for additional documents from the Taxpayer, provided that the Taxpayer can prove the inability to obtain such documents within the legally prescribed deadlines.

  8. A force majeure to be determined at the Authority’s discretion.

Article 2 - Cases in which the Extension of Deadline for Accepting the Submission of a Tax Assessment Review Request or a Request for Reconsideration is rejected

The Authority shall reject extending the deadline for accepting the submission of a Tax Assessment Review request or a request for Reconsideration in any of the following cases:

  1. The Taxpayer is unaware of their obligations.

  2. The delay was caused by the negligence of a third party on whom the Taxpayer relied, such as a Tax Agent or a Legal Representative.

  3. A complexity in the topic of the Tax Assessment Review request or the request for Reconsideration, due to which the Taxpayer could not submit the request on time.

  4. The Applicant was busy running their Business.

Article 3 - Implementation of the Decision

This Decision shall be published in the Official Gazette and shall come into effect as of 1 March 2025.