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July 17, 2026

General Tax Authority

Simplified User Guide for Objections and Appeals

Contents

1. Introduction

2. Purpose of the Guide

3. Key Definitions

4. Objections and Appeals

5. Objection Details Regarding the Tax Assessment Decision

6. Authority's Review of the Objection

7. Authority's Request for Additional Information During the Objection Review Period

8. Calculation of Legal Deadlines and the Effect of Official Holidays

If the Authority issues a decision rejecting the objectionwholly or partially, the taxpayer has the right to appeal thisdecision before the Tax Appeal Committee within 30 days.The appeal is submitted through the Dhareeba system.
Delivery of theTax AssessmentDecisionObjection(30 days)Authority's Reviewof the Objection(60 days)Appeal Before the TaxAppeal Committee(30 days)Appeal Before theAdministrative Court of Appeal(60 days)