Updates on the Federal Law Regarding Tax Procedures (effective 1 November 2021)

FTA: Amending some provisions of Federal Law regarding tax procedures, which goes into effect on November 1, 2021. The procedures are related to tax registrants who apply for reconsideration of - or who submit objections to - the Authority’s decisions. They cover decisions made by the Tax Disputes Resolution Committee, challenge procedures, controls for paying by instalment, and the waiving of administrative penalties.


Submitting a reconsideration request to the Authority within 40 business days (instead of 20 business days before the amendment) from the date of notification of the decision, and The Authority will review the reconsideration request and issue a decision, giving their reasons within 40 business days from the date of receiving the application.


The new amendments allow tax registrants to submit an objection to the Authority’s decision regarding applications of reconsideration to the Tax Disputes Resolution Committee, within 40 business days from the date of notification of the Authority’s decision.


The final decisions issued by the Tax Disputes Resolution Committee regarding disputes which do not exceed AED 100,000 shall be deemed as executory instruments.


See the pdf document below:



Updated UAE Tax Procedures Law
.pdf
Download PDF • 357KB



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