What is an FTA Request for Reconsideration?
A Request for Reconsideration is a formal application asking the Federal Tax Authority to review and reverse or amend a decision it has already issued — most commonly an administrative penalty, a VAT or Corporate Tax assessment, a rejected registration or deregistration application, or a refused refund. It is governed by the Tax Procedures Law (Federal Decree-Law No. 28 of 2022) and its Executive Regulations.
It is not an informal complaint. The FTA reviews the legal grounds and the evidence you submit; a request without a statutory basis, or filed outside the deadline, is rejected without consideration of its merits.
You have 40 business days from being notified of the decision to file, and the FTA has 40 business days to respond. Missing your window normally ends the dispute. Check your exposure first with the FTA Penalty Calculator.
When a reconsideration is the right route
- AED 10,000 late Corporate Tax or VAT registration penalty issued despite timely submission or system failure
- Late filing penalties where the return was filed but not recorded, or EmaraTax rejected a valid submission
- VAT or Corporate Tax assessments raised on incorrect turnover, disallowed input tax or misclassified supplies
- Rejected VAT registration, deregistration or refund applications
- Penalties arising from an FTA audit where documents were provided but not considered
- Duplicate or double-charged penalties on the same violation
If your issue is the AED 10,000 late CT registration penalty and your first tax period ended recently, check the waiver route first with the penalty waiver deadline calculator — filing the first return within 7 months can remove the penalty without a dispute.
The escalation ladder — reconsideration, TDRC, Federal Court
| Stage | Deadline to file | Authority response time |
|---|---|---|
| Request for Reconsideration | 40 business days from the decision | 40 business days |
| Tax Disputes Resolution Committee (TDRC) | 40 business days from reconsideration outcome | Up to 20 business days, extendable |
| Federal Court (disputes above AED 100,000) | 40 business days from TDRC decision | Court timetable |
Before a TDRC objection is admissible, penalties in dispute generally have to be settled, so timing and cashflow planning matter. We advise on whether to settle, contest, or run both tracks in parallel.
Everything must be in Arabic
The FTA accepts reconsideration submissions in Arabic only. The application narrative, the legal grounds and all supporting evidence must be submitted in Arabic or accompanied by a legal translation. This is the single most common reason well-founded requests are dismissed.
- Legal-grade Arabic translation of the case narrative and grounds
- Translation of contracts, invoices, bank evidence and correspondence relied on
- Consistent terminology matched to the Tax Procedures Law wording
- Clear citation of the article and Cabinet Decision relied on
Documents we need from you
- The FTA penalty or assessment notice (PDF from EmaraTax)
- Your TRN and EmaraTax access
- Trade licence and authorised signatory documents / POA
- Returns, acknowledgements and payment receipts for the relevant periods
- Books, invoices and bank statements supporting your position
- Any prior correspondence with the FTA or clarification requests
Records incomplete? Backlog accounting reconstructs the underlying books so the evidence pack stands up to review.
Realistic outcomes
Reconsiderations succeed when there is a documented, verifiable reason the decision is wrong — a filing that was made on time, an assessment based on the wrong figures, or a penalty applied twice. They rarely succeed on general hardship or 'we did not know' arguments alone; for those, an instalment or reduction request under Cabinet Decision 105 of 2021 is often the better route.
| Outcome | What it means |
|---|---|
| Full acceptance | Penalty or assessment cancelled and credited on EmaraTax |
| Partial acceptance | Amount reduced; balance payable |
| Rejection | Escalate to TDRC within 40 business days |
| Instalment / reduction | Liability confirmed but payment restructured |
Before you engage us, we assess whether your case has grounds. If it does not, we say so and focus on getting you compliant instead of spending fees on a request that will be dismissed.
Preventing the next penalty
Most disputes we see start with a missed deadline or unreconciled books. After the dispute closes, we put deadline tracking and monthly closes in place so it does not recur — through Corporate Tax filing, VAT return filing and bookkeeping.
If your registration details were wrong in the first place — trade name, activity, licence, ownership or turnover band — correct them with a VAT & CT registration amendment before the FTA raises it on audit.