Challenging a Corporate Tax Decision of the FTA in the UAE? Your step-by-step guide.

Getting a tax penalty from the Federal Tax Authority (FTA) can negatively affect your business. These fines can be damaging, especially if there’s a mistake or a misunderstanding.

But there’s a way forward. If you believe the FTA’s decision is incorrect, you can request a corporate tax reconsideration, the FTA’s way of handling misunderstandings. This process provides an opportunity for your case to be reviewed and possibly corrected, legally, without entering into lengthy legal wrangles.

Let Tax Gian help you understand what a reconsideration request is, how you can file it and benefit from the opportunity. For practical issues, our corporate tax agents in the UAE can provide you with thorough support.

What Does Corporate Tax Reconsideration Mean in the UAE?

Corporate tax reconsideration is a formal request submitted by a taxpayer in the UAE to challenge a decision made by the FTA. It is a legal option available under UAE tax laws. If you believe the FTA has made an error in its assessment or penalty, you can ask them to review and change their decision.

The FTA will then re-evaluate the case. If your case is valid and supporting documentation is satisfactory , they may revise or withdraw the original decision. This gives companies a real chance to avoid paying fines that they should not actually owe. Taxpayers can file a request on their own through the e-services portal or take assistance from a corporate tax agent in Dubai.

Who Can File a CT Reconsideration Request in the UAE?

The right to request reconsideration is not limited. It can be filed by:

• The taxable person directly affected by the FTA decision
• A legal representative authorised (registered with the FTA) by that person.
• A corporate tax agent in the UAE is officially appointed to act on their behalf

For tax groups, only the representative member is allowed to file the request.

When Can You Submit a CT Reconsideration Request in the UAE?

Timing is very important. You must file the request within 40 business days from the date the FTA issued its decision. If you miss this window, the opportunity to challenge the decision is lost.

What Kind of FTA Decisions Can Be Challenged?

Only particular decisions issued to particular taxable persons by the FTA can be reconsidered. This includes things like:

• Tax assessments
• Penalty notices
• Other direct tax-related decisions addressed to your business only

However, not every FTA response qualifies. Replies to general questions, complaints, or clarifications cannot be challenged through this process. These are not treated as official decisions under the law.

How to File a CT Reconsideration Request in the UAE?

Here’s how the process works:

1. Submit the request through the EmaraTax
2. Clearly state your reasons for disagreement, provide evidence and supporting documents.
3. The FTA will review your application that must be in Arabic.
4. They will then issue a decision and notify you of the outcome.

The FTA usually responds within 45 business days of receiving your exclusive application.

Make sure your request is detailed and well-organised. Incomplete applications may be rejected, and you’ll lose your chance to appeal. You can seek assistance from corporate tax agents in Dubai to file a proper and accurate request, thereby avoiding rejections.

Why Do Businesses Use CT Reconsideration Services in the UAE?

Many companies in the UAE rely on professional corporate tax agents to handle this process. These services typically include:

• Reviewing your full tax record
• Identifying where the FTA may have made a mistake
• Preparing the correct documents
• Filing the application correctly and on time
• Communicating with the FTA on your behalf
• Helping with dispute strategies and appeals

If your records are complex or the fine is substantial, seeking help can make the difference between winning or losing the opportunity.

Benefits of Filing a CT Reconsideration Request

• You may get financial relief: If your request is accepted, the FTA might reduce or waive the fine.
• It holds the system accountable: It proves that FTA decisions are open to review and not final without question.
• It strengthens trust: It shows that the UAE tax system allows space for fairness and correction.

Can You Challenge the Reconsideration Committee’s Decision?

Yes. If you’re still not satisfied with the outcome after the FTA has reviewed your reconsideration request, you can take the matter further by going to the Tax Dispute Resolution Committee (TDRC).

How can Tax Gian Help?

Corporate tax reconsideration is a practical and legal way to respond when the FTA makes a decision with which you disagree. It gives businesses in the UAE a voice and a fair path to correction. Our tax agents at Tax Gian ensure that you take advantage of the opportunity by helping you correctly follow the process, thereby increasing the chances of receiving your desired response. Consult our experts today!