In order to not to pay hefty penalties if fails to comply with Tax regulations, businesses that function in the UAE must have thorough knowledge about the Tax Laws in the region
However, there is an option if the businesses are not satisfied with the penalties levied or other decisions imposed on them by the FTA by filing a VAT Reconsideration form (as per Article (27) of the Federal Law No. (7) of 2017 on Tax Procedures).
Via the FTA’s website, the request for reconsideration must be submitted within 20 business days from the date of being notified of the decision being reconsidered.
The UAE VAT reconsideration form can also be submitted when the taxable person disagrees over FTA’s decisions such as VAT rate treatment, exception of registration, and other tax assessments.
The request form along with the supporting documents must be duly filled in Arabic along for submission, otherwise, it will be rejected.
FTA may levy penalties on businesses for the following reasons:
- Failure to file VAT Returns within the time frame
- Delay in settlement of due tax
- Late VAT registration
- Late VAT deregistration
- Lack of proper records or structured documentation
- Submission of erroneous documents/ incorrect information
Documents required to file the VAT Reconsideration Form:
- VAT Registration certificate
- Emirates ID for the responsible person for registration
- Passport copy for the responsible person for registration
- Registered Mobile number and Memorandum of Association to verify the authorized person.
- The amount of penalty
- The date of the penalty
- A detailed case summary
NOTE: The FTA will not look into any case where the application or supporting documentation submitted is in English.