Individuals and companies in the United Arab Emirates (UAE) have the option to request a review of any decision made by the Federal Tax Authority (FTA) thanks to the Tax Procedures Law. The procedure and prerequisites for making such requests are described in Article (29 of the Tax Procedures Law). Let’s go into this article’s main elements now.
Individuals and their legal representatives may file a reconsideration request to the FTA, asking for a review of a decision taken by the authority, in accordance with Article (29) of the Tax Procedures Law. This clause makes sure that taxpayers have a way to appeal judgments that they may find to be unjust or erroneous.
Key Points of the Law:
1. Eligibility for Reconsideration:
2. Review and Verdict by the FTA:
3. Tax Disputes Resolution Committee:
4. Spatial Jurisdiction of the Committees:
Article (29) of the UAE Tax Procedures Law allows people and their legal agents the right to request reconsideration of FTA rulings. Taxpayers can challenge decisions they feel are unfair or erroneous by meeting certain qualifications and following the processes provided. The Tax Disputes Resolution Committee’s subsequent engagement assures a fair and unbiased review process, increasing openness and accountability in the tax resolution structure.
This article was published on 14 June 2023
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