United Arab Emirates · tax
How to File an FTA Reconsideration Request in the UAE
If the Federal Tax Authority (FTA) has issued an unfair tax assessment or administrative penalty against your UAE business, you are facing a strict statutory clock. Under the modern UAE Tax Procedures Law, you must submit a formal, legally reasoned reconsideration request through the EmaraTax portal within 40 business days. This guide details the essential requirements, timelines, and pitfalls to navigate when contesting an FTA decision.
Sign up to easily get answers to your legal questions
Create an account and ask about your own situation. You get a clear answer, and you stay aware of the rules, deadlines, and next steps that apply where you live.
Sign upWhat the UAE law says
When the Federal Tax Authority (FTA) imposes a sudden penalty or adjusts your tax liability, the law gives you a formal mechanism to dispute it. Under Article 27 of Federal Decree-Law No. 28 of 2022 on Tax Procedures, any person has the right to file an application for reconsideration of an FTA decision. However, the FTA's bureaucratic rules are exceptionally rigid. You must submit your request within 40 business days from the date you were formally notified of the decision, excluding UAE federal weekends and official holidays. If you miss this window, the decision becomes final and enforceable, unless you qualify for an exceptional extension under Federal Tax Authority Decision No. 1 of 2025—which strictly rejects extensions for general business delays and only allows them for severe circumstances like death or medical emergencies of the authorized signatory.
Crucially, the law mandates a language requirement that catches many taxpayers off guard. According to Article 5 of Federal Decree-Law No. 28 of 2022 and Cabinet Decision No. 74 of 2023, your submission and all accompanying legal justifications must be submitted in Arabic. Submitting a request in English, or attaching un-translated supporting documents, is one of the most common reasons the FTA will summarily reject your application. Under the same regulations, once a complete application is submitted through the EmaraTax portal, the FTA is legally required to issue its reasoned decision within 40 business days, followed by a 5-business-day notification period.
What you can do next
To defeat an incorrect penalty or assessment, you must build an airtight case based on statutory references, executive regulations, and clear documentary proof. Simply claiming that a fine is "unfair" or that you did not understand your obligations will not work. You must gather all relevant invoices, bank statements, tax audits, and professional tax advice, ensuring that every non-Arabic file is translated by a certified legal translator. The entire application must be uploaded electronically via the official EmaraTax portal.
When drafting your justification letter, align your arguments directly with the corresponding articles of the UAE VAT Law (Federal Decree-Law No. 8 of 2017) or Corporate Tax Law (Federal Decree-Law No. 47 of 2022), depending on the nature of the dispute. Be mindful that saving your application as a draft on the EmaraTax portal does not pause the statutory 40-business-day filing countdown. Your application must be fully submitted before the clock runs out to protect your legal rights.
How to escalate if the FTA rejects your request
If the FTA rejects your reconsideration request, the fight is not over, but the rules of engagement become even stricter. Under Article 32 of Federal Decree-Law No. 28 of 2022, you have 40 business days from the notification date of the rejection to file an objection before the Tax Disputes Resolution Committee (TDRC), an independent body operating under the Ministry of Justice. However, to access the TDRC, you must meet mandatory admissibility criteria: you must have already gone through the FTA reconsideration stage, and you must pay all disputed taxes and administrative penalties upfront. If the TDRC's decision is still unfavorable, you can escalate the matter to the competent UAE courts within 40 business days, but only if the total combined tax and penalties exceed AED 100,000 under Article 33.
Facing the FTA's high-pressure deadlines can feel overwhelming, but you do not have to handle it alone. You can use Caunsel to research these specific UAE tax provisions, securely save your compliance and audit documents within a dedicated case file, or connect with an independent UAE tax lawyer who can draft your legally sound Arabic arguments.
Steps
- Verify the notification date of the FTA decision and calculate your 40-business-day filing deadline, strictly excluding federal weekends and public holidays.
- Compile all supporting documents (invoices, audit trails, ledger records) and obtain certified Arabic translations for any English files as required by Article 5.
- Draft a formal, legally reasoned objection letter in Arabic, referencing specific articles of Federal Decree-Law No. 28 of 2022 and relevant tax decrees.
- Log in to the EmaraTax portal, select your Taxable Person Profile, navigate to 'Other Services' > 'Reconsiderations', upload your files (under 5 MB each), and submit the request.
Common mistakes
- Failing to submit the application within 40 business days because of business delays, which is not an acceptable excuse for an extension under FTA Decision No. 1 of 2025.
- Submitting the justification arguments or supporting evidence in English without proper Arabic translations, leading to an immediate procedural rejection by the FTA.
- Failing to pay the disputed tax and penalties prior to escalating a rejected reconsideration to the Tax Disputes Resolution Committee (TDRC), making the appeal legally inadmissible.
Questions people ask
Can I request reconsideration for an informal email or clarification from the FTA?
No. Under Cabinet Decision No. 74 of 2023, only formal, official decisions issued against you (such as tax assessment notifications, penalty assessments, or registration/deregistration rejections) are eligible. General inquiries, compliance emails, or informal clarifications do not qualify for the reconsideration process.
Do I need to hire a registered Tax Agent to file the reconsideration request on my behalf?
No, appointing a Tax Agent is not mandatory, and you can submit the request directly through your EmaraTax portal. However, if you choose to have someone act on your behalf, they must be an FTA-registered Tax Agent or a legally authorized representative. Unregistered tax consultants cannot legally submit the application.
What happens if the FTA does not issue a decision within 40 business days?
Under Article 29 of the UAE Tax Procedures Law, if the FTA fails to issue a decision within 40 business days of receiving your completed application, it is legally deemed a rejection. This failure opens the door for you to file an objection with the Tax Disputes Resolution Committee (TDRC) within the subsequent 40 business days.
Ask Caunsel to match you with an independent UAE tax lawyer who can review your assessment or draft your Arabic reconsideration request.
Research it with the advisor, keep documents in a case, or talk to an independent lawyer. Start a subscription for AI tools.
General information only, last updated 2026-10-06. Caunsel is not a law firm and does not practise law. AI answers and this guide are not legal advice. Verify filings, deadlines, and statutes with a licensed lawyer in United Arab Emirates.