Tax Matters Leave No Room for Guesswork
With the UAE's adoption of a modern tax system — first Value Added Tax (VAT), then Corporate Tax — every business has become subject to tax audits that may result in substantial penalties or disputes with the Federal Tax Authority. These matters leave no room for casual judgement; they demand a lawyer who understands the tax text, its precise procedures, and its critical deadlines.
UAE tax legislation is recent and procedurally exacting: objection deadlines are strictly defined, the required documents are technical, and a dispute passes through escalating stages before reaching the courts. An error at any stage may forfeit your rights at the next. Engaging a specialised lawyer from the very first moment is therefore not a luxury — it is a necessity.
What We Offer in Taxation
VAT Disputes
Defence in Value Added Tax disputes: registration, tax assessments, refunds, and objections to Authority decisions.
Corporate Tax
Advisory and litigation in Corporate Tax matters: returns, exemptions, and disputes relating to company profits.
FTA Objections
Preparing and filing objections before the Federal Tax Authority within prescribed deadlines and procedures, with rigorous technical documentation.
Tax Disputes Resolution Committee
Representing clients before the Tax Disputes Resolution Committee and drafting technical legal memoranda grounded in legislative authority.
Tax Appeals Before the Courts
Filing tax actions and appeals before the competent courts up to the highest levels of litigation, with the expertise of a cassation lawyer.
Tax Penalties
Challenging administrative tax penalties, requests for their reduction or cancellation, and defence against tax penalty decisions.
Preventive Tax Audit
Reviewing companies' tax positions preventively, ahead of government audits, to identify and remedy risks before they become disputes.
Tax Advisory
Legal tax advisory for companies and individuals on their obligations, structuring their transactions, and lawfully minimising their tax risk.
Cross-Border Tax
Tax matters connected to international transactions, tax treaties, and multinational companies operating in the UAE.
How We Handle Your Tax Case
We examine the Authority's decision or audit notice and identify critical deadlines and possible grounds of defence.
We set an escalating plan: objection, dispute committee, or judicial appeal, according to your legal position.
We prepare technical memoranda and represent you before the Authority, committees, and courts at every level.
We follow through on enforcement of the decision or judgment and preserve your right to appeal where your interest requires.
Tax Deadlines Are Unforgiving
The most important thing to know about a tax dispute: deadlines are decisive. Each stage has a fixed window for filing an objection or appeal, and missing it forfeits your right no matter how strong your position on the merits. That is why the first thing we do when your case reaches us is to pinpoint the remaining deadlines precisely, before we begin building the defence.
If you have received a notice from the Federal Tax Authority, a tax assessment decision, or a penalty — do not wait. Contact us immediately; every passing day may bring you closer to missing an irrecoverable deadline.
The Tax Disputes We Handle
A tax dispute is not a single door but several, each with its own nature and procedural path. We classify the matters we handle into six main branches:
Challenging the Authority\'s assessment of tax due — in VAT or corporate tax — where the assessment exceeds the facts or departs from the law.
Objecting to penalties imposed for late registration, filing, or payment, and seeking their cancellation or reduction on legally accepted grounds.
Representing you during and after a tax audit, responding to audit findings, and defending your returns and records before the Authority\'s auditors.
Claiming refund of overpaid or undue tax, and challenging the Authority\'s full or partial rejection of a refund request.
Defending against tax-evasion allegations — the gravest category, where the burden of proof lies on the Authority and which demands precise technical and legal defence.
Double-taxation matters, double-tax treaties, transfer pricing between related parties, and the tax residency of individuals and entities.
The Tax Litigation Ladder: From the Authority to the Federal Court
Federal Decree-Law No. 28 of 2022 on Tax Procedures and its Executive Regulation (Cabinet Decision No. 74 of 2023) established a graduated dispute path, each stage with its own body and deadline. This is the ladder:
Tax Assessment Review
An amicable preliminary stage in which the taxpayer asks the Authority to review an assessment it issued, setting out its errors. It is optional and may be skipped straight to reconsideration.
⏱ Within 40 business days of notificationReconsideration Request
A reasoned request supported by legal and factual grounds. The Authority decides within 40 business days and notifies its decision within 5 business days of issuance.
⏱ File within 40 business days of notificationTax Disputes Resolution Committee (TDRC)
If reconsideration is rejected or undecided, the objection goes before the Committee, which decides within 20 business days, extendable by a further 20. Full payment of the disputed tax is a condition before objecting.
⏱ Object within 40 business days of the reconsideration decisionAppeal 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.
⏱ Within 40 business days of the Committee\'s decision* The deadlines and conditions above follow Federal Decree-Law No. 28 of 2022 and its Executive Regulation in force at the time of writing. The actual deadlines in your case depend on the notification date and type of decision, and must be verified as soon as the notice arrives.
Value Added Tax in the UAE: Where the Dispute Begins
VAT was introduced on 1 January 2018 under Federal Decree-Law No. 8 of 2017 (amended by Decree-Law No. 18 of 2022). It is an indirect tax collected at each stage of the supply chain and borne by the end consumer. Most disputes arise from its finer points:
* Note: mandatory e-invoicing is scheduled to take effect on 1 July 2026. [Verify the applicable date at the time of filing]
Corporate Tax: The Newcomer to the Tax Landscape
Under Federal Decree-Law No. 47 of 2022, corporate tax applies to business profits for financial years beginning on or after 1 June 2023. It is a direct tax on net profit, differing in nature and disputes from VAT:
VAT or Corporate Tax? A Classification That Decides the Path
Conflating the two taxes is a common error that undermines the defence at its root. Each has its own nature, subject, and method of proof. A brief distinction:
Administrative Penalties: What Does Delay Cost You?
Cabinet Decision No. 129 of 2025 — effective 14 April 2026 — restructured penalties: unifying, simplifying, and substantially reducing many, and removing the old compounding system. The key penalties under the new regime:
| Violation | Penalty |
|---|---|
| Late tax registration | AED 10,000 |
| Late return filing (first offence) | AED 1,000 |
| Repeat within 24 months | AED 2,000 |
| Late tax payment | 14% per annum (monthly) |
| Filing an incorrect return | AED 500 |
| Voluntary disclosure of an error | 1% monthly on the tax difference |
| Voluntary disclosure after audit notice | + 15% extra |
* The penalties above follow Cabinet Decision No. 129 of 2025 in force at the time of writing, covering VAT and Excise Tax. Figures remain subject to verification against the law in force at the time of your matter, as tax legislation evolves. This table is no substitute for advice addressing your specific facts.
Tax Evasion: When a Violation Becomes a Crime
There is a fundamental difference between an administrative violation, punished by a monetary fine, and the crime of tax evasion, referred to the Public Prosecution and punished by imprisonment and a fine together. The dividing line is intent: error and delay are administrative violations, whereas the deliberate use of unlawful means to reduce or escape tax is a criminal offence.
"A person's use of unlawful means resulting in reducing the amount of tax due, in not paying it wholly or partly, or in obtaining a refund of tax to which he is not entitled." Per Federal Decree-Law No. (28) of 2022 on Tax Procedures.
Tax Evasion
For deliberately reducing tax, withholding payment, or claiming an undue refund by unlawful means.
Wilful Non-Payment of Penalties
For anyone who deliberately abstains from paying a due and payable administrative penalty.
Other Tax Crimes
Such as submitting false data or documents, destroying or concealing records, or obstructing the Authority's staff.
Administrative Violation
- Punished by a monetary fine imposed by the Authority.
- Requires no criminal intent — delay or error suffices.
- Its path is administrative objection, then the Committee.
- Much of it is remedied by voluntary disclosure.
Criminal Offence
- Punished by imprisonment and fine; referred to the Prosecution.
- Built on criminal intent and an unlawful means.
- The burden of proving evasion lies on the Authority.
- Demands precise criminal and technical defence from the outset.
🤝 Tax Reconciliation — A Way Out Before Court
The legislator allows the Federal Tax Authority to reconcile with the offender before or during the criminal action, against full settlement of the due tax and penalties. It is a door to avoiding the criminal path — if handled early and with specialised counsel.
* The penalties above derive from Federal Decree-Law No. (28) of 2022 on Tax Procedures (notably Article 25) and its Executive Regulation. The lapse of the criminal action or the execution of the penalty does not extinguish the tax due or the administrative penalties. Figures and texts remain subject to verification against the law in force at the time of the act; this overview is no substitute for advice on your specific facts.