Reconsideration request

Service Card Template

English

Service Code

396-01-002-000

Main Service

Customer Service

Service Name

Reconsideration Request

Categories of Customers

All persons in respect of whom the FTA issued a decision.

Service Type

From Government to Business, From Government to Government, From Government to People.

Service Classification

Customer Service

Service Category

Variation Service

Service Description

Through this service, the FTA reconsiders a decision issued by the FTA in connection with the applicant.

Channels and Working Hours for Providing the Service

EmaraTax platform: 24 hours a day, 7 days a week.

Time Required to Submit Application

15 Minutes

Time Required to Complete Application by the FTA

The FTA may take 45 business days to respond back to you from the date it received your completed reconsideration application, The Authority may extend the deadline for deciding on the reconsideration request.

Obligation to Sign-up

Applicable

Required Documents and Forms

Required documents:

• The following is designed to help you prepare the set of requirements that you should have to hand while completing the application form accurately:

• Documentary proof to support the factual and legal grounds on which your request is based.

• Tax advice received, which is relevant for the reconsideration request.

• Accepted file types are Word, Excel, PDF, JPG, PNG and JPEG. The individual file size limit is 5 MB.

Procedures and Steps

1. Please check the eligibility criteria, required documents and Frequently Asked Questions.

2. Complete and submit the online application form.

FAQs

1. Can I save the application as a draft to be updated later? If yes, for how long?

   Yes, you can save the in-progress application (as a draft) and complete it at a later point in time. However, if you do not submit your application within 60 calendar days of initiating it, considering the legal timeframe shall not exceed 40 working days from the date of notification regarding the Authority's decision. your application will be automatically cancelled. You will receive notifications on your registered email/verified mobile reminding you to complete your application.

2. Who can submit the reconsideration application to the FTA?

   Generally, the person seeking a reconsideration should submit the reconsideration application to the FTA. However, submissions will also be accepted from:

   • Your appointed Tax Agent; or

   • Your appointed Legal Representative.

   If you are a member of a Tax Group, the Reconsideration Request should be submitted by the Representative Member of the Tax Group. Note that Tax Advisors (who are not registered Tax Agents) are not permitted to submit any Reconsideration Requests on behalf of another person.

3. What is the estimated timeframe to receive a response from the FTA after the submission of your reconsideration application?

   The FTA may take 45 business days to respond back to you from the date it received your completed reconsideration application, the Authority may extend the deadline for deciding on the Reconsideration Request.

4. Is it possible for me to submit a Reconsideration Request for the FTA to review a decision or penalty while an Administrative Penalty Waiver request or an Installment Plan request is concurrently under review by the FTA?.

   Yes. You can submit a request for the reconsideration and installment of the administrative penalties, or a waiver from them, at the same time to the Federal Tax Authority.

5. Are all communications from the FTA eligible for Reconsideration Requests?

   No.

   Only official decisions issued by the Federal Tax Authority (FTA) concerning the taxpayer are subject to Reconsideration Requests. Responses to:

   • General inquiries,

   • Complaints,

   • or Clarifications

   are not considered official decisions, and therefore cannot be submitted through a Reconsideration Request.

6. Does a Reconsideration Request need to be linked to a taxable person in the profile, or can it be submitted through the user's online account only?

   A Reconsideration Request can be submitted based on your registration status:

   • If you are a taxable person registered with the authority: You are required to submit a request for reconsideration via the taxable individual's profile by choosing the 'My Reconsideration' option from this individual's dashboard on the 'EmaraTax' portal. Dashboard on the 'EmaraTax' portal.

   • If you are not registered as a taxable person: You can submit a Reconsideration Request without selecting any taxable person by clicking on the 'Reconsideration, Waiver, and Reduction' box found under 'Other Services' after logging into the 'EmaraTax' portal..

7. Can I dispute a decision made by the reconsideration committee? Who is the concerned party to submit a dispute against a reconsideration committee decision?

   Yes, you can dispute a decision by the reconsideration committee in Tax Dispute Resolution Committee (TDRC) in Department of Justice.

8. Is it possible to submit a reconsideration request regarding a tax assessment for which a tax assessment review request has already been submitted to the Authority?

   No, a reconsideration request regarding a tax assessment for which a tax assessment review request has already been submitted cannot be submitted until a decision is issued by the Federal Tax Authority or the deadline within which the Authority must issue a decision on the request has expired, taking into account any extensions for deciding on the request.

Fees

Free

Terms and Conditions

1. You have an online profile.

2. Seeking reconsideration towards a decision issued by the FTA.

3. You must raise the reconsideration request within 40 business days from the date of original decision by FTA.

4. It is not required that:

   • To be a Taxable Person registered with the FTA; or

   • Have an appointed Tax Agent.

Relevant Publications

https://tax.gov.ae/DownloadOpenTextFile?fileUrl=en/VAT_General_Procedures/Reconsideration_request/Reconsideration_request_EN.pdf