The tax procedures in the UAE include a mechanism to challenge decisions issued by the Federal Tax Authority (“FTA”). The decision dispute process starts with an application for reconsideration.
If a person still disagrees after the FTA has issued its decision in respect of a request for reconsideration, the person may lodge an objection with the Tax Disputes Resolution Committee(“TDRC”) and subsequently appealing before the competent court.
The changes in the Tax Procedures Law encompass two major aspects of change in relation to the procedures for objection and appeal, namely:
- Extension of the timelines within which a person may object or appeal against an FTA decision;
- Easement of requirements to pay Penalties, by removal of the requirement to pay such Penalties before access to TDRC and only requiring partial payment of Penalties before access to courts.
Learn More: https://kgrnaudit.com/amendment-of-tax-procedures-law-public-clarification/