The Federal Tax Authority (FTA) is the regulatory body for the UAE. It does regulate VAT laws and is responsible for federal tax collection and imposition of fines in case of non-compliance. If you’re a business person, it is always beneficial for you to be aware of the tax laws. Whether it is an individual or an organization, it is always advisable to acquire knowledge of the taxation rules and regulations. There are situations when you’re not satisfied with the decisions of the authority. In this scenario, you may apply for VAT Reconsideration within the UAE.


In case you apply for reconsideration of VAT, the authority will review its decision. It may provide relief to you if you’re a taxpayer. In this case, your plea has to be established. Any person or company can apply for VAT reconsideration to the Federal Tax Authority. The application has to be made within 20 days of the imposition of penalty. If you are not satisfied with the decision of authority and if there is a question of penalty having been imposed on you, you are allowed to file a VAT reconsideration request to the authority concerned. It is done so that the authority may review decisions made by the FTA.


Application for VAT Reconsideration in the United Arab Emirates


The FTA is willing to review its decision on the imposition of penalty on any business entity within the UAE. The UAE VAT reconsideration application may be made online to the appellate authority so that it can review your case and reverse the penalty levied on your business. The application should be submitted online in Arabic. The authority will review the decision on penalty and will come up with its decision within 20 days from the date of receipt of the application for Reconsideration. The authority has the discretion either to reverse the penalty or maintain the order of penalty. The decision varies from case to case. 


Information Required to File the VAT Reconsideration Form


There are seven pieces of information required to file the VAT Reconsideration form. These are VAT Registration certificate, ID of Emirates for registration, Copy of passport of the person for registration, registered mobile number and Memorandum of Association for verification, the amount of penalty, the date of penalty levied and a summary of the case.


VAT reconsideration application can be filed based on these pieces of information. This application and supporting documents must be filed in Arabic only. Any person can submit this request to the authority to review its decision, either in whole or in part. All the reasons for reconsideration should be included. The time limit is that of 20 days from the date of the decision of the authority. It is now the turn of the authority to review the decision and issues a fresh decision within 20 days from the date of receipt of such application. The authority may impose a penalty if it finds there has been a case of tax evasion on the part of the taxpayer. The penalties are imposed for non-compliance and breach of the provisions of the Federal law.


About GCC Filings


GCC Filings is a group of chartered accountants within the UAE who help businesses in the matters of taxation and accounting and VAT related matters. It also represents its client in the event the client is asked to face the FTA during a tax audit and in case of any non-compliance matter. 

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