Objecting to a decision issued by the Federal Tax Authority in the UAE goes through three successive stages: a reconsideration request submitted to the Authority itself within 40 working days of being notified of the decision, then an objection before the Tax Disputes Resolution Committee if the person is not satisfied with the Authority's decision, then an appeal before the competent court as a final stage. Each stage has its own admissibility conditions and set deadlines, and missing them forfeits the right to proceed.

Stage One: Request to Review the Tax Assessment or for Reconsideration

Under Federal Decree-Law No. (28) of 2022 on Tax Procedures, any person may "apply to the Authority for a review of the tax assessment issued in respect of them, or part of it, and any related administrative penalties," provided the application is justified and submitted within forty (40) working days of being notified of the assessment. Alternatively, or afterwards, the person may "apply to the Authority for reconsideration of any decision, or part of it, issued by it regarding them," within the same 40-working-day period. The Authority must decide on either application within 40 working days of receiving it, and notify the applicant of the decision within 5 working days of it being issued.

Stage Two: Objection Before the Tax Disputes Resolution Committee

If the person is not satisfied with the Authority's decision on the reconsideration request, they may "object to the Authority's decision regarding the reconsideration request within forty (40) working days from the date of notification" before the Tax Disputes Resolution Committee. However, the law sets two essential conditions for accepting this objection: a reconsideration request must have first been submitted to the Authority, and the full tax amount linked to the objection must have been paid; the objection is not accepted if the full tax has not been paid or if it is submitted after the forty-day deadline has passed. The Committee decides on the objection within 20 working days of receiving it, and notifies both parties of its decision within 5 working days of it being issued.

Finality of the Committee's Decision in Small Disputes

The Committee's decision is considered final regarding the objection if the total tax due and administrative penalties under it do not exceed the threshold of "one hundred thousand dirhams," meaning such disputes end at this stage with no possibility of appeal to the courts. In all cases, tax dispute lawsuits are not admissible before the competent court unless preceded by an objection before the Committee.

Extending Deadlines in Exceptional Cases

The law allows the Authority or the Committee to extend the deadlines set for deciding on applications, for any reason specified in the Executive Regulation, and also allows them, upon a person's request, to grant that person an extension of the deadlines set for submitting their applications. However, a decision rejecting an extension request linked to the deadline for submitting the objection itself is final and not subject to objection or appeal.

Stage Three: Appeal Before the Competent Court

In disputes exceeding this threshold, the Authority or the person may appeal the Committee's decision before the competent court within 40 working days from the date of notification of the decision. In addition to paying the full tax, admissibility of the appeal requires proof of payment of no less than "(50%) of the value of the administrative penalties" determined, either in cash to the Authority or through an approved bank guarantee in its favor.

Legal References

For questions about your specific situation, you can ask the UAE Tax & Legislation Helper on Helpers, or consult a licensed chartered accountant.