A Tax Assessment Review is an essential tool for ensuring that tax assessments are accurate and fair. It allows taxpayers in the UAE to challenge decisions made by the Federal Tax Authority (FTA) through a structured and impartial process. Introduced under Federal Decree-Law No. 28 of 2022, this process offers taxpayers an opportunity to have their case re-evaluated by FTA officials who were not involved in the initial audit.
Why Request a Tax Assessment Review?
- Impartial Decision: Reviews are conducted by independent FTA officials, guaranteeing fairness in the decision-making process.
- Evidence-Based: The review thoroughly considers all facts and documentation presented during the audit.
- Error Correction: Ideal for addressing errors in procedure, tax law application, or calculations.
Eligibility Criteria
You may submit a request if you have reasonable grounds to believe that:
- There was an incorrect application of tax laws or treaties.
- Errors occurred in the audit process or tax calculation.
- The taxable supply valuation includes mistakes.
Key Details to Remember
- Submission Deadline: Requests must be submitted within 40 business days of receiving the tax assessment.
- Submission Method: Email your request to AssessmentReview@tax.gov.ae.
- Further Dispute Options: If the outcome is unsatisfactory, you may apply for reconsideration.
The FTA’s detailed public clarification (TAXP008), issued on November 13, 2024, provides additional insights into the scenarios eligible for review. Understanding this process ensures that your rights are protected, and your tax assessments are just.
Feel free to reach out if you need assistance with submitting a Tax Assessment Review or have questions about the public clarification.
