A tax penalty is no inevitable fate. UAE law lays down a graduated path of objection, each stage with its own body and deadline; an error at any stage may forfeit your right at the next. Below is the map from beginning to end.
First: Reconsideration Before the Authority
This is the first, mandatory stage. You file a reasoned request — supported by legal and factual grounds — to the Federal Tax Authority within 40 business days of being notified. The Authority must decide within 40 business days and notify you within 5 business days of issuance.
Second: The Tax Disputes Resolution Committee
If your request is rejected or undecided, you move to the Tax Disputes Resolution Committee — an independent committee under the Ministry of Justice, chaired by a judge with two experts. Admissibility requires full payment of the disputed tax before filing. The Committee decides within 20 business days, extendable.
Third: Appeal Before the Competent Court
If the Committee’s decision is not in your favour, you may appeal before the competent court within 40 business days. Admissibility requires the disputed tax and penalty combined to exceed AED 100,000. Both taxpayer and Authority may appeal.
The golden rule: do not admit, do not ignore, do not delay. Record the notification date the moment it arrives, count your deadline in business days, and seek advice before you respond.
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