Corporate Tax is a direct levy imposed on the net income of businesses, often referred to as corporate income tax or business profit tax in various jurisdictions. In the UAE, this tax is governed by Federal Decree Law No. (47) of 2022, as amended. Further, Cabinet Resolution No. (75) of 2023 has been enacted to address administrative penalties for violations related to the enforcement of this Decree, detailing specific violations and corresponding penalties for non-compliant companies. Objection to FTA Decisions Entities subject to this tax have the right to contest the decisions made by the Federal Tax Authority (FTA) before tax dispute resolution committees, contingent upon fulfilling certain conditions, including to pay the full amount of the contested tax and file an objection within 40 working days following the notification of the reconsideration decision issued by the FTA. Tax Dispute Resolution Committees The tax dispute resolution committees shall be composed of three members, headed by a representative of judicial authority and two tax specialists as members. These committees shall decide on objections within 20 working days, which may be extended to 60 days if deemed necessary. The decisions rendered by these committees shall be considered final if the tax and penalties involved do not exceed AED100,000. As such, companies operating in the UAE can better understand their obligations regarding corporate tax and the processes involved in contesting tax-related decisions.