FTA APPEALS

VAT Reconsideration
in Abu Dhabi

When an FTA decision, assessment, or penalty looks wrong, we build the reconsideration case, confirm which committee actually hears it, and file within 40 business days.

RECONSIDERATION REQUESTS FOR ABU DHABI AND NON-RESIDENT BUSINESSES

4.9/5 EXCELLENT
  • 40 Business Day Filing
  • Abu Dhabi TDRC Cases
  • Federal Court Referral
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What a Well-Built Case Can Change

Abu Dhabi's committee also hears every non-resident business dispute, which makes getting the jurisdiction right the first question, not an afterthought.

A Penalty That Can Be Reduced

A reconsideration request supported by proper evidence and legislative grounds can result in a full waiver or partial reduction of the disputed amount.

No Filing Fee to Weigh Against It

The FTA processes reconsideration requests at no cost.

Your Case Heard by the Right Committee

Which Tax Disputes Resolution Committee hears an escalated case depends on the business's registered FTA address, and the Abu Dhabi committee also takes every non-resident business dispute regardless of where they operate from.

Non-Resident Businesses Not Misrouted

A foreign business with no fixed establishment elsewhere in the UAE has its dispute heard in Abu Dhabi by default, a detail that's easy to miss if the case is prepared without checking jurisdiction first.

Your Objection Formally on Record

A properly filed request creates a documented challenge to the FTA's decision under Article 29 of Federal Decree-Law No. 28 of 2022, not just an informal query.

A Federal Court Option Where the Stakes Justify It

When the disputed tax and penalties exceed AED 100,000, an unfavourable TDRC decision can still be taken to Federal Court, an option that's off the table below that amount.

An Escalation Path That Stays Open

If the FTA upholds its decision, a well-documented first request makes the follow-up case to the Tax Disputes Resolution Committee stronger, not a fresh start.

What Goes Into the Request

The work between receiving an FTA decision and having a complete case filed with the right committee.

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Grounds Assessment

Reviewing the FTA decision to identify whether it rests on a factual error, a misapplied provision, or a procedural issue worth challenging.

Committee Jurisdiction Confirmation

Confirming whether an escalated dispute falls to the Abu Dhabi, Dubai, or Sharjah committee, based on the registered FTA address or non-resident status.

Evidence Compilation

Gathering the invoices, contracts, correspondence, and bank statements that support the factual position being argued.

Import and Customs Documentation Review

Pulling customs declarations and shipping records where the disputed assessment stems from a goods movement rather than a filing error.

Justification Letter Drafting

Writing the case in Arabic, since the FTA requires submissions and supporting documents in Arabic, with certified translations for anything originally in another language.

Legislative Referencing

Citing the specific VAT law provisions the decision should be measured against, not just describing the disagreement.

EmaraTax Submission

Filing the request through the portal with the decision reference number, within the 40 business day deadline from the original decision date.

TDRC Escalation Preparation

Preparing the follow-up objection to the correct Tax Disputes Resolution Committee if the FTA upholds its original decision, including the full payment step that gate requires.

Federal Court Referral Support

Where the disputed amount exceeds AED 100,000 and the TDRC outcome is unfavourable, preparing the case file for the next stage rather than treating the TDRC as the final word.

Cases Filed With the Right Committee, Built on Grounds

Ahmed Mahfoudh Chartered Accountants & Auditors checks which committee actually has jurisdiction before preparing an escalation, since the Abu Dhabi committee also hears every non-resident business dispute regardless of where that business operates. The reconsideration itself is built the same way regardless, on the specific factual or legal ground the decision should be measured against, with the evidence to back it.

Where Abu Dhabi Cases Go Wrong

Most weak cases aren't wrong on the merits, they're built without checking which committee will actually hear them or what the case is worth escalating for.

AMC Sami Abdallah Partners team
We Confirm Jurisdiction Before Filing Anything

Whether a dispute goes to the Abu Dhabi, Dubai, or Sharjah committee depends on the registered FTA address, and a non-resident business defaults to Abu Dhabi. We check this first rather than assuming.

We Treat the 40 Business Day Deadline as Fixed

Extensions are only granted for documented serious circumstances, not workload. We file within the window rather than relying on an extension that likely won't be granted.

The Submission Goes in Arabic the First Time

The FTA requires Arabic submissions and certified Arabic translations of any foreign-language evidence. A request filed in English risks delay or rejection on form alone.

We Flag the Federal Court Threshold Early

A dispute over AED 100,000 can go to Federal Court if the TDRC decision doesn't go your way, but that path isn't available below it. We tell you where your case stands before you decide how far to take it.

We Prepare for Escalation From the Start

If the FTA upholds its decision, the case moves to the relevant Tax Disputes Resolution Committee, which requires the disputed tax paid in full first. We flag that requirement early so it isn't a surprise later.

Who Builds Your Case

Accountants who confirm the jurisdiction and prepare your reconsideration request directly.

What Abu Dhabi Businesses Say

Feedback from finance leads we've represented in FTA reconsideration requests.

VAT Reconsideration Questions

What Abu Dhabi businesses ask before challenging an FTA decision.

How long do I have to file a reconsideration request?

40 business days from the date of the original FTA decision. Extensions are only granted for documented serious circumstances, not workload or oversight.

Which committee hears an Abu Dhabi business's escalated dispute?

The Abu Dhabi Tax Disputes Resolution Committee, based on the business's registered FTA address. It also handles every dispute involving a non-resident business, regardless of where they're based.

How long does the FTA take to respond?

Up to 45 business days from the date it receives your completed request, though complex cases can take longer.

Is there a fee to file?

No. The FTA processes reconsideration requests free of charge.

Does the request need to be in Arabic?

Yes. Submissions and supporting documents must be in Arabic, with certified translations for anything originally in another language.

What happens if the FTA rejects my request?

You can escalate to the relevant Tax Disputes Resolution Committee within 40 business days of the reconsideration decision, but the disputed tax must be paid in full before that objection is filed.

Can I take the case further if the TDRC also rules against me?

Only if the total disputed tax and penalties exceed AED 100,000. Below that amount, the TDRC's decision is final, with no further court appeal available.

What documents does a strong request need?

A copy of the FTA decision, proof of the notification date, a factual explanation with legislative references, and any supporting evidence such as invoices, contracts, or correspondence.

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