Federal Tax Authority · UAE · Dispute Resolution

Tax Disputes
in the UAE

FTA reconsideration requests, VAT penalties, Corporate Tax disputes, tax audits, and objections before the Tax Disputes Resolution Committee.

Send the decision. We review the file and explain the suitable next step.

FTA Decision · SampleSAMPLE NOTICE
SubjectAdministrative Penalty
Tax typeVAT / Corporate Tax
ChannelEmaraTax
RESPOND WITHIN 40 BUSINESS DAYSDeadlines usually run from the decision date. Always review the official notice and applicable rules.
Powered by Summit Legal Consultancy FZC Arabic submissions prepared for official tax procedures Licensed UAE Legal Consultancy United Arab Emirates
Quick facts

The numbers that shape your file

Updated until 2026. Always review official FTA and Ministry of Finance sources before taking any formal action.

VAT rate
5%
On most goods and services
Mandatory VAT registration
AED 375,000
Voluntary from AED 187,500
Reconsideration
40 days
Business days from the decision
Corporate Tax
9%
0% up to AED 375,000 · 9% above

Figures are provided for general guidance and should be checked against the latest FTA and Ministry of Finance updates before any formal action.

Received a penalty or audit notice?

Don't treat the decision as a routine step. Timing, document presentation and the wording of the request can change the outcome — and the objection window is short.

When to act

When you need legal tax support

An administrative penalty issued by the Federal Tax Authority.
A tax audit notice or document request through EmaraTax.
Rejection or adjustment of a VAT refund request.
An unexpected tax assessment or claim.
Late registration, late return filing or late payment.
An error in a previous return needing correction or voluntary disclosure.
A dispute over Corporate Tax, free zone status or related-party transactions.
The need for a reconsideration request or a TDRC objection.
What we do

Tax dispute services

From the first FTA notice through to the file, the submission, and the right next step.

The path

How a tax dispute moves

Each stage has its own legal deadline. Missing one can close your right to object — even with a strong case.

01

FTA decision

A penalty, assessment or decision is issued through EmaraTax.

02

Reconsideration

A reasoned, Arabic request asking the FTA to review the decision.

40 business days
03

TDRC objection

Objection before the Tax Disputes Resolution Committee where needed.

40 business days
04

Court appeal

Available in qualifying disputes, subject to legal requirements and thresholds.

where applicable
Get ready

Documents we need to assess your file

Have these ready when you message us — it makes the initial review faster and sharper.

FTA decision, penalty notice or tax audit notice
Tax Registration Number (TRN) and company details
Relevant tax returns
Invoices, contracts and related correspondence
Bank statements and payment proofs (when needed)
EmaraTax correspondence and document requests
Common questions

Frequently asked

In certain cases, yes — through a reconsideration request and, where needed, an objection before the Tax Disputes Resolution Committee. The first step is to study whether the decision is open to objection.

It is generally submitted within 40 business days from the date of the FTA decision. Missing this window can close your right to object.

From 14 April 2026, a 14% annual mechanism applies to the outstanding balance under Cabinet Decision No. 129 of 2025. The type of penalty and the period in dispute should be reviewed before acting.

No. A company must meet the Qualifying Free Zone Person (QFZP) conditions to benefit from the 0% rate on qualifying income.

Yes. The request and its grounds must be in Arabic, or as per the official requirements in force.

Who we are

A tax dispute is a legal and commercial file — not a form to fill in

UAE Tax Disputes is a platform specialized in tax disputes and advisory support in the United Arab Emirates, powered by Summit Legal Consultancy. We help companies and individuals understand FTA decisions and deal with them in an organized, legally sound manner — reading both the numbers and the law.

We treat every file as sensitive: it can affect cash flow, reputation, compliance and business continuity. So we start with strategy before procedure, and we protect the legal deadlines.

About & contact →
Credentials
EntitySummit Legal Consultancy FZC
FocusTax Disputes · Compliance · Legal Advisory
LanguagesArabic · English · Russian
Last updatedJune 2026

Send us the decision. We'll review it properly.

Share the FTA decision, notice or penalty on WhatsApp. We run an initial review and tell you the suitable path.

Initial review · No obligation · info@summitlegaluae.com