Step 1: submit reconsideration form to FTA
Appeal procedures for 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.
Appeal procedures for 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.
Related: VAT UAE, Tourist VAT Refund Dubai VAT Agent
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