Taxpayers, who disagree with a decision made by Federal Tax Authority (FTA), can request for a reconsideration. The request must be in Arabic and submitted by the person concerned or his legal representative within 45 days of FTA’s decision.

FTA will review the request for reconsideration within 45 business days and inform the applicant of its decision within 5 business days of issuing it.

If FTA does not issue a verdict within the specified time, or the applicant disagrees with the decision, the applicant can resort to ‘Tax Disputes Resolution Committee’ of Ministry of Justice (MoJ).

The Committee of MoJ will study the objection and give both parties a chance to provide their feedback. It will issue its verdict within 20 business days of receiving the request. If needed, the Committee can extend this by 20 business days.

Before going to the Reconsideration committee, the applicant must pay all taxes and penalties as required by the Federal Decree by Law No. 28 of 2022 Concerning Tax Procedures.

Both, the applicant and FTA can appeal MoJ’s committee decision in the court according to the applicable regulations.

Read more about tax disputes resolution.

Find users’ guides and service related to tax dispute resolution on the website of MoJ.