If the FTA issues a penalty or assessment you believe is wrong, a Request for Reconsideration is your first formal remedy under the Tax Procedures Law. It has two hard rules that decide most cases before the merits are ever read: it must be filed within 40 business days of the decision, and it must be in Arabic.
What a reconsideration is
It is a formal application asking the Federal Tax Authority to review a decision it has already issued — an administrative penalty, a VAT or Corporate Tax assessment, a rejected registration or deregistration, or a refused refund. It is governed by Federal Decree-Law No. 28 of 2022 and its Executive Regulations, and it is decided on legal grounds and documentary evidence, not goodwill.
The two deadlines
- You: 40 business days from being notified of the decision to file the request
- FTA: 40 business days to issue a reasoned response
- TDRC objection: 40 business days from the reconsideration outcome
- Federal Court: 40 business days from the TDRC decision, for disputes above AED 100,000
Business days exclude weekends and public holidays — but do not rely on the margin. Notices are sent to the registered EmaraTax email, which is why outdated contact details quietly cost businesses their appeal rights.
Everything must be in Arabic
The FTA accepts reconsideration submissions in Arabic only. The narrative, the legal grounds and the supporting exhibits must be in Arabic or accompanied by legal translation, with terminology matched to the statute. This is the single most common reason a well-founded request is dismissed on procedure.
Grounds that actually succeed
Requests based on general hardship or lack of awareness rarely succeed. For those, an instalment or reduction request under Cabinet Decision 105 of 2021 is usually the better route.
- The return or registration was submitted on time and you have the EmaraTax acknowledgement
- The assessment uses the wrong turnover, wrong period, or double-counts a supply
- Input tax was disallowed although valid tax invoices exist
- The same violation has been penalised twice
- Documents were provided during an audit but not considered
- The FTA applied the wrong deadline or the wrong Cabinet Decision
Documents to assemble
- The FTA penalty or assessment notice from EmaraTax
- TRN, trade licence and authorised signatory documents or POA
- Returns, filing acknowledgements and payment receipts for the periods in dispute
- Invoices, contracts, books and bank statements supporting your position
- Any prior FTA correspondence or clarification requests
- Arabic translations of every exhibit relied on
Possible outcomes
Note that escalation to the TDRC generally requires the disputed penalties to have been settled first, so cashflow planning is part of the strategy from day one.
- Full acceptance — the penalty or assessment is cancelled and credited on EmaraTax
- Partial acceptance — the amount is reduced and the balance remains payable
- Rejection — escalate to the Tax Disputes Resolution Committee within 40 business days
- Instalment or reduction — the liability stands but payment is restructured
Fix the cause, not just the penalty
Almost every dispute we see traces back to a missed deadline, unreconciled books or stale registration data. After the case closes, put deadline tracking and monthly closes in place — and if the notice reached the wrong person, amend your VAT and Corporate Tax registration details so the next one does not.
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This article is for general guidance only and reflects FTA rules as of September 2026. Always confirm your specific position with a qualified UAE tax advisor.