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CORPORATE
TAX RECONSIDERATION

Corporate tax penalties imposed by the Federal Tax Authority (FTA) can be hefty and may affect the cash flow of businesses in the UAE. However, UAE taxpayers who disagree with the FTA’s decision can submit a request for reconsideration.

We can assist businesses submitting a corporate tax reconsideration request to the FTA. Tax Gian, a brand of Jitendra Tax Consultants (JTC), has a team of tax consultants who can draft and submit requests on behalf of UAE companies.

What is Corporate Tax Reconsideration?

Corporate tax reconsideration is a provision in the UAE tax laws through which taxpayers can appeal against the FTA’s decision. The FTA may review the reconsideration request and see if its previous decision was correct or not.

If the FTA finds its previous assessment wrong, it may amend it and issue a new decision. We are registered tax agents in the UAE and we can help you submit the reconsideration requests for you.

When File a Tax Reconsideration Request?

Tax reconsideration requests must be raised within 40 business days from the date of the original decision by FTA. Our corporate tax services enable you to submit the requests within the timeframe set by the UAE FTA.

Persons Eligible to File Tax Reconsideration Requests

Any natural person or legal person can raise a corporate tax reconsideration request. Our corporate tax advisers can help you submit corporate tax reconsideration requests to the UAE FTA. Generally, the following persons can file corporate tax reconsideration requests to the FTA:

  • The person seeking reconsideration of the FTA decision
  • Tax agents appointed by the person for UAE tax reconsideration
  • Legal representatives appointed by the person

Process of Corporate Tax Reconsideration Request

As per the UAE corporate tax regulations, the process of applying for tax reconsideration involves the following steps:

  • Filing of the reconsideration request through the EmaraTax platform
  • The request should contain the reasons for reconsideration
  • FTA reviews the request and issues its decision along with the reasons
  • FTA notifies the person of the decision

Requests Eligible for Reconsideration

Only decisions issued by the FTA to a taxpayer are eligible for corporate tax reconsiderations. Our corporate tax consultants can determine whether the specific decision issued by the UAE FTA is eligible for reconsideration.

Requests Not Eligible for Reconsideration

Reconsideration requests can be raised only for the decisions issued by the FTA for a taxpayer. FTA’s responses to requests such as inquiries, complaints or clarifications are not considered as decisions. Hence, you cannot raise reconsideration requests for such responses.

Timeframe to Receive a response from the FTA

The FTA may issue a response within 45 business days from the date it received your completed reconsideration application.

Our Reconsideration Services

Tax Gian’s corporate tax advisers can help you submit tax reconsideration requests within the timeframe set by the FTA for UAE taxpayers. We can help you in the following ways:

  • Complete tax assessment
  • Evaluate your records
  • Identify tax implications
  • Submit the request through the EmaraTax portal
  • Provide you with a dispute resolution strategy
  • Guide you on the tax penalty appeal process
  • Communicate with the FTA on your behalf
  • Assist you in corporate tax record-keeping

Benefits of Submitting Tax Reconsideration Services

The benefits of corporate tax reconsideration services are plenty:

  • Financial relief if FTA revises its previous decision
  • You can present your case and show that the FTA’s decisions are subject to review
  • Bolsters trust and integrity within the UAE corporate tax system

Why Hire Tax Gian’s Tax Reconsideration Services?

The UAE companies are increasingly hiring our corporate tax reconsideration service due to reasons such as:

  • Our associate JTC is a registered tax agent in the UAE approved by the FTA
  • Tax Gian’s team is composed of corporate tax consultants and advisers
  • We can provide tailor-made tax solutions to our clients
  • We follow a client-first approach
  • Tax Gian’s team is highly qualified and experienced

Frequently Asked Questions (FAQs)

 

  1. Who can submit the request if I am a member of a tax group?

In the case of tax groups, the request must be filed by the Representative Member of the Corporate Tax Group.

  1. Can I dispute a decision made by the reconsideration committee?

Yes, you can dispute a decision by the reconsideration committee in Tax Dispute Resolution Committee (TDRC)

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