In a tax dispute, the deadline is no procedural footnote — it is the line between a right that is heard and a defence that lapses. The gravest feature of tax deadlines is that they run in business days, so many believe they have room when they are on the brink.
How Are Business Days Counted?
Business days exclude Friday, Saturday, and public holidays. A 40-business-day deadline may stretch to roughly two calendar months. The period runs from the date of notification of the decision, not the date you happened to learn of it.
The Key Deadlines
- Reconsideration request: within 40 business days of notification.
- Authority’s decision: 40 business days, with notice to you within 5 business days.
- Objection before the Committee: within 40 business days of the reconsideration decision.
- Committee’s decision: 20 business days, extendable by 20.
- Court appeal: within 40 business days of the Committee’s decision.
Note: voluntary disclosure of an error in a prior return has its own timing — the earlier you act, before an audit notice, the lighter the impact. Do not wait.
Your Case Deserves a Specialist
Every matter has its detail. Present your position to us before the deadline lapses.
📱 Book Your Consultation⚠ This article is general legal awareness, not legal advice nor an opinion on any specific matter. Texts, deadlines, and figures derive from UAE tax legislation in force at the time of writing (notably Federal Decree-Law No. 28 of 2022 on Tax Procedures and its Regulation, and Cabinet Decision No. 129 of 2025), and remain subject to verification against the law in force at the time of your matter.