UAE Tax Assessment Review Process: Key Steps and Guidelines Explained
Public Clarification TAXP008 issued by the UAE Federal Tax Authority (FTA) specifies the circumstances under which taxpayers may apply for reviews of tax assessments in relation to corporate tax, excise tax, and VAT. Based on Federal Decree-Law No. 28 of 2022, such an optional pathway permits disputes regarding assessments and/or their penalties without the need to apply for reconsideration first. A reconsideration process is administered by impartial officials of the FTA where there are audit errors, omissions, and procedural deficiencies. New evidence invalidates this process and necessitates the request for reconsideration. This guide provides comprehensive information regarding tax assessment reviews…