Tax Dispute Services in the UAE
From the first FTA notice through to the file, the submission, and the right next step — reconsideration requests, objections, penalties and audits.
We provide integrated support to companies in the UAE — from understanding the decision or penalty to preparing the file, drafting the submission, and following the suitable path under the applicable procedures.
1. Reconsideration requests before the Federal Tax Authority
A reconsideration request is the first step to review a decision issued by the FTA. The request must be clear, reasoned and supported by documents. It should not be a general message merely asking for cancellation of the penalty.
- Analyzing the FTA decision and the reasons for the penalty or assessment.
- Identifying legal and factual objection points.
- Reviewing previous returns and correspondence.
- Drafting a structured and persuasive Arabic submission.
- Organizing documents and preparing an executive summary of the file.
2. Objections before the Tax Disputes Resolution Committee
If the result of the reconsideration request is not satisfactory, the file may be assessed for escalation to the Tax Disputes Resolution Committee — a competent body for tax disputes under the applicable legal framework.
- Assessing the legal and commercial feasibility of the objection before filing.
- Reviewing the FTA decision after reconsideration.
- Preparing the Arabic arguments and evidence file.
- Coordinating with accountants or auditors when required.
- Evaluating next options after the Committee issues its decision.
3. VAT and Corporate Tax penalties
We handle late registration, late return filing and late payment penalties, input/output VAT errors, rejected VAT refunds, and registration or filing penalties related to Corporate Tax.
4. Tax audits and document requests
We assist in reading the audit notice, identifying required documents, drafting the response, and reviewing risks before submitting any document that may later affect the company’s position.
5. Voluntary disclosure and correction of errors
If the company discovers an error in a previous return, voluntary disclosure or early correction may be a better option than waiting for an audit. We help assess the risks and prepare the suitable treatment.
How we work with you
- Initial assessment of the decision, penalty or audit notice.
- Review of documents, facts and dates.
- Identifying the suitable path: reconsideration, objection, disclosure, penalty reduction or audit response.
- Preparing the Arabic submission and supporting file.
- Following up and assessing the next step after the decision is issued.
Send us the decision. We'll review it properly.
Initial review · No obligation · info@summitlegaluae.com
Reconsideration requests and tax objections
A reconsideration request is not a formality. It is the first real opportunity to persuade the FTA that the decision, penalty or assessment should be reviewed. It should be based on clear facts, organized documents and specific legal reasons.
| Reconsideration request | Within 40 business days from the date of the FTA decision, according to the current FTA service page. |
| FTA response | May take up to 45 business days from receipt of the complete request, with possible extension. |
| Tax Disputes Resolution Committee | Objection generally within 40 business days from the FTA decision after reconsideration; the Committee decision is generally within 20 business days, extendable. |
| Court appeal | In disputes where the total of tax and penalties exceeds AED 100,000, subject to legal conditions and deadlines. |
What do we review before filing?
- Is the decision official and eligible for reconsideration?
- What is the notification date, and is the deadline still open?
- Are there sufficient documents to support the facts?
- Is the penalty based on a procedural error or a substantive disagreement?
- Is there another path, such as penalty reduction or voluntary disclosure?
How do we draft the request?
We begin with an executive summary identifying the decision under challenge. We then present the facts chronologically, connect each fact to a document, set out the legal reasons, and clearly state the requested outcome. The goal is for the file to be understandable and persuasive from the first reading.
Common mistakes that weaken reconsideration requests
- Using only a general phrase such as “we request cancellation of the penalty” without reasons.
- Attaching many documents without order or explanation.
- Failing to identify the decision date and notification date.
- Confusing reconsideration with penalty reduction requests.
- Submitting the request after the legal deadline.
Send us the decision. We'll review it properly.
Initial review · No obligation · info@summitlegaluae.com