Vat Reconsider in UAE
If you being a VAT registered business or individual, has wrongly endorsed of a VAT penalty, or not accord with the any FTA decision, etc. the authority is ready to review its decision and relieve the taxpayers by filing for a VAT Reconsideration. A detailed clarification regarding this has been published by FTA but to summarize, we have cut scrutinized the long and detailed discussion to main points.
Any legal or natural person can apply for the VAT Reconsideration form which is available in the official FTA web page and the same should be submitted within 20 working days of receipt of the penalty or notification.
Within 20 workings days from the date of obtaining the application, FTA will go through your case and issue a new decision. The authority has right to either undo the penalty or go forward with the penalty on basis of your case. The new decision will be informed to the applicant within 5 workings days through the preferred mode of communication.
VAT Registration certificate, Emirates ID and passport copy of the registrant, registered mobile number, Memorandum of Association, the amount of penalty and the date of penalty are the documents/details required for VAT Reconsideration form.
A detailed summary of the case along with the properly filled-in form should be submitted. There are no fees for VAT Reconsideration submission. The same should only be submitted in Arabic and the authority will decline any form submitted in any other language. Reasons for VAT Reconsideration like insufficient funds or dependent on third party will not be entertained as a valid reason.
If not satisfied with the FTA decision even after the reconsideration and the penalty is less than AED 100,000, the applicant can take the case up to the Tax Dispute Resolution Committee within 20 workings days of receipt of the reconsideration decision from FTA. If the reconsideration was not filed with the FTA previously or If the penalties levied by the authority are not settled, you won’t be able to utilize this provision.
If the penalty is more than AED 100,000, you can advance your case with the federal court within 20 workings days on receipt of the FTA reconsideration decision.
For consultation and inquiries on your VAT reconsideration, VAT audit services or any VAT services in UAE, feel free to reach us! Our team of VAT consultants can help you analyze, prepare, submit and liaise your VAT Reconsideration submission along with the requirements to the FTA.
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Clarifies Time Limit on Tax Reconsideration Requests by UAE Federal Court