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What you need to know now
The old 20-business-day timetable is superseded. Current FTA reconsideration guidance sets a 40-business-day application period and explains extensions and eligibility.
- Identify the formal decision and notification date.
- Distinguish assessment review from reconsideration.
- Later dispute stages have their own admissibility conditions.
Identify the decision and protect the timetable
A dispute begins with the actual FTA decision, not an informal description of the amount owed. Retain the decision, its notification evidence and the relevant account statement. The original article’s 20-business-day timetable is historical; the current reconsideration service states a 40-business-day application period and explains the possibility of seeking an extension.
Create a deadline schedule as soon as the decision is received. Include the person responsible for the response and any earlier step already taken. Do not assume a general enquiry pauses a statutory period. Obtain advice promptly if the date of notification or availability of a procedure is unclear.
Distinguish the available review routes
A tax assessment review and a reconsideration request have different purposes and procedural conditions. The appropriate route depends on the type of decision and the steps already taken. The FTA’s current guidance explains how an assessment-review request interacts with a later reconsideration.
Before preparing a submission, write down the outcome being sought: correction of an identified factual issue, reconsideration of a formal decision or a later-stage objection. This prevents a well-written letter being sent through the wrong channel. General inquiry responses and private clarifications should not automatically be treated as formal decisions capable of reconsideration.
Build grounds supported by documents and calculations
Organise the submission around the issues in dispute. For each issue, state the facts, relevant rule, calculation and requested result. Attach the contract, invoice, payment or other evidence that supports the point, with a clear reference from the explanation. Avoid attaching a large unindexed folder and expecting the reviewer to reconstruct the argument.
Where the business accepts part of the decision, distinguish that from the disputed part. Explain any new evidence and why it matters. A concise chronology is particularly helpful when different returns, correspondence and assessments cover several periods or legal entities.
Plan for the response and any next stage
Save the submitted version, attachments, confirmation and subsequent correspondence. Assign responsibility for monitoring the account and reviewing the outcome when it arrives. If the decision is unfavourable, a later objection may have its own time limits, evidence and admissibility requirements; it should not be treated as an automatic continuation of the first submission.
Review payment and procedural questions with the appropriate adviser. This guide does not guarantee acceptance or suggest that submitting a request suspends every obligation. A documented, timely process gives the business a clear record of what it challenged, why it challenged it and what remains to be resolved.
YOUR NEXT STEPS
A practical way forward
- 01
Step 1
Record the decision and deadline immediately.
- 02
Step 2
Prepare legal grounds and supporting evidence.
- 03
Step 3
Submit through the correct current channel and track the response.
CLEAR ANSWERS
Frequently asked questions
Can an ordinary inquiry response be reconsidered?
The FTA service concerns formal decisions.
Must every matter start with an assessment review?
No. The available route depends on the decision and circumstances.
Earlier article & background First published 11 December 2019 · retained for context
This earlier article is preserved for context. Its rates, deadlines, approvals and announcements may have been superseded. Use the current guidance and official references on this page for your next step.
VAT Appeal – FTA
VAT Appeal – FTA
VAT / Tax Appeal procedures to FTA – Reconsideration form
STEP 1: SUBMIT RECONSIDERATION FORM TO FTA
VAT Appeal procedures to FTA : Any person may submit a request to the Authority to reconsider any of its decisions issued within 20 business days from him being notified of the decision.
The Authority shall review a request for reconsideration if it has fulfilled the requirements and issue its justified decision within 20 business days from receipt of such application.
STEP 2: TAX DISPUTES RESOLUTION COMMITTEE
An objection regarding the Authority’s decisions on applications for reconsideration shall be submitted within 20 business days from the date of Notification.
VAT APPEAL PROCEDURES TO FTA – FINAL STEP: CHALLENGE PROCEDURES BEFORE COURTS ( ONLY IF THE DISPUTED AMOUNT IS MORE THAN AED 100,000)
Without prejudice to the provisions of Article (32) of Federal Law No. (7) of 2017on Tax Procedures, the Authority and a Person may challenge any of the Committee’s decisions before the Competent Court within 20 business days from the date of notification of the objector thereof.
VERIFY THE DETAIL
Official sources & further reading
Source checks support this general guide. Your treatment depends on the facts, tax period and applicable legislation.
