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Tax Dispute Resolution Committee - Reconsideration Requests Under Article (29) Of The Tax Procedures Law

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:

    • Applicants must file a reconsideration request in Arabic or English along with supporting documentation.
    • After the FTA makes its decision, the application must be filed within 40 business days.
    • The interested party or their legal agent must submit the request.

2. Review and Verdict by the FTA:

    •  The FTA will evaluate the reconsideration request if it complies with all conditions before issuing a decision.
    • After receiving the application, the FTA requires 40 business days to reach a decision.
    • The FTA is required to notify the applicant of its choice within five business days after making the decision.

3. Tax Disputes Resolution Committee:

    • If the applicant does not agree with FTA decision, the applicant has the right to appeal to the Tax Disputes Resolution Committee.
    • The Committee is an independent group appointed by the Minister of Justice that includes a member of the Judicial Authority as well as two tax specialists.
    • It is administratively and financially supervised by the Ministry of Justice. Cabinet Decision No. (23) of 2018 specified the Committee’s procedures.
    • The Committee’s procedures were specified in Cabinet Decision No.(23) of 2018

4. Spatial Jurisdiction of the Committees:

    • The Cabinet Decision stated the spatial jurisdiction of each committee, taking into consideration the applicant’s address as provided in their Tax Registration File.
    • The Sharjah Committee primarily works with applications from Sharjah, Ras Al Khaimah, Ajman, Fujairah, and Umm Al-Quwain.
    • The Abu Dhabi Committee deals with matters involving international corporations that do not have a registered address in the country.


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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