Tax Assessment Review: Your right to fair review process

What is a Tax Assessment Review? A Tax Assessment Review is a process introduced by Federal Decree-Law No. 28 of 2022 on Tax Procedures, allowing taxpayers to dispute tax assessments and related penalties issued by the UAE Federal Tax Authority (FTA). This optional review provides an impartial assessment by independent FTA officials who were not part of the initial audit team. FTA released a detailed public clarification (TAXP008) on 13 Nov 2024 which clarifies the instances in which a person may submit a request for a tax assessment review. Why Request a Tax Assessment Review?

• Impartial Decision: Conducted by independent FTA officials, ensuring fairness.
• Evidence-Based: Evaluates the facts and documentation you provided during the audit.
• Error Correction: Review available if you believe there was an error in procedure, calculation, or application of tax law.

Eligibility to Apply: You can request a review if you have reasonable grounds to believe:

• There was an incorrect application of tax laws or treaties.
• Errors occurred in the audit process or tax calculation.
• The assessment includes errors in taxable supply valuation.

Important Details:

• Submission Deadline: Within 40 business days from the date of receiving the tax assessment.
• Email Submission: Send your request to AssessmentReview@tax.gov.ae
• Further Dispute: If unsatisfied with the review outcome, you may apply for reconsideration.

Conclusion: Know your rights and ensure your tax assessments are fair and accurate. Please reach out to us if you would like to know more about this public clarification.