UAE Federal Tax Authority reconsideration process explained

Under Federal Decree-Law No. 47 of 2022 and Federal Decree-Law No. 28 of 2022, taxable entities in the United Arab Emirates have the right to file a formal reconsideration request to challenge official decisions made by the Federal Tax Authority (FTA).

A reconsideration request is a specific mechanism used when a company believes an FTA decision is factually or legally incorrect. This process is distinct from correcting errors in a company's own filed returns, which requires voluntary disclosure or correction instead.

Timely filing is critical, as the process is subject to strict deadlines that do not pause for internal approvals or advisor availability. Failure to follow correct procedures or meet deadlines may prevent a company from successfully challenging an assessment or penalty.