VAT Reconsideration in UAE

January 10, 2021Dated:  | |

Any taxable person or entity that has received a penalty from FTA and wishes to reconsider the applicability of penalties is eligible to submit the VAT reconsideration application. If you are not satisfied with the Federal Tax Authority (FTA)’s a decision and if they have imposed any penalties, then you can file a VAT reconsideration request to the authority to review the decision made by the FTA.

The VAT Reconsideration form shall be filed within 20 business days from the day a business is being notified of the decision or clarification. The Reconsideration form should be filed in the Arabic language only and no other language is allowed for filing the application.

The information required to file the VAT Reconsideration form are VAT Registration certificate, ID of Emirates for registration, Copy of passport of the person for registration, registered mobile number and Memorandum of Association for verification, the amount of penalty, the date of penalty levied and a summary of the case.

To submit the penalty reconsideration request, the company shall prepare first an official letter that explains the case related to the violation and penalty, along with the reasons in which the same penalty should be reversed.

The Authority shall review a request for reconsideration if it has fulfilled the requirements and issue its justified decision within 20 business days from receipt of such application. The Authority shall inform the applicant of its decision within five business days as of the issuance thereof.

In the case of application is approved by the authority, the penalty amount will be reverse on applicant FTA “VAT Transaction” ledger and the applicant will receive a confirmation email from authority. If authority is not satisfied with your request application, the applicant can approach to “Tax Disputes Resolution Committee”. 

The blog post is written by Ms Ramnik, Tax Advisor at Flyingcolour Accounting & Tax Services. If you have any query related to VAT re-consideration then feel free to call +971 4 4542366 today for a quality consultation or please send inquiry to info[at]flyingcolour[dot]com.

Please Note: This article was published on 10th January, 2021. The information provided in the article is based on the policies and rules applicable at the time of writing it. Talk to one of our consultants for any recent update or change.

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