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If you run a business in the UAE, youu2019re probably already familiar with VAT (Value Added Tax). Introduced in 2018, VAT is a 5% tax applied to most goods and services in the country. Itu2019s managed by the Federal Tax Authority (FTA), and staying compliant is a must for all registered businesses. <br>But what happens if the FTA makes a decision you donu2019t agree with u2013 like rejecting your VAT registration, imposing a fine, or assessing tax incorrectly? Thatu2019s where UAE VAT Reconsideration comes in. Itu2019s a process that allows you to formally ask the FTA to review and possibly reverse a decision.
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HOW TO APPLY FOR HOW TO APPLY FOR UAE VAT UAE VAT RECONSIDERATION RECONSIDERATION
If you run a business in the UAE, you’re probably already familiar with VAT (Value Added Tax). Introduced in 2018, VAT is a 5% tax applied to most goods and services in the country. It’s managed by the Federal Tax Authority (FTA), and staying compliant is a must for all registered businesses. But what happens if the FTA makes a decision you don’t agree with – like rejecting your VAT registration, imposing a fine, or assessing tax incorrectly? That’s where UAE VAT Reconsideration comes in. It’s a process that allows you to formally ask the FTA to review and possibly reverse a decision. Knowing how VAT reconsideration works can really help protect your business. unexpected penalties or think a mistake was made on your tax status, applying for reconsideration could make all the difference. However, timely and accurate reconsideration request is essential, as the FTA stipulates specific procedures and deadlines for such appeals. Whether you’re facing submission of a
WHAT IS WHAT IS VAT RECONSIDERATION VAT RECONSIDERATION IN THE UAE IN THE UAE VAT Reconsideration enables taxpayers to challenge specific decisions made by the FTA concerning VAT issues. This could include disagreements over VAT registration rejections, penalties imposed, or assessments made. By submitting a reconsideration request, the taxpayer seeks a re-evaluation of the FTA’s decision, providing justifications and supporting documents to substantiate their case. The FTA is responsible for reviewing reconsideration requests submitted by taxpayers. Upon receiving a valid request, the FTA examines the details, assesses the justifications provided, and determines whether the original decision should be upheld or amended.
LEGAL BASIS FOR LEGAL BASIS FOR UAE VAT UAE VAT RECONSIDERATION RECONSIDERATION The right to request a VAT reconsideration is grounded in the UAE’s Specifically, Article 27 of the Federal Decree- Law No. 7 of 2017 on Tax Procedures allows any person to submit a reconsideration request to the FTA regarding decisions issued by the Authority. This provision ensures that taxpayers have a legal avenue to seek redress and promotes accountability within the tax system. tax legislation.
WHEN CAN YOU APPLY FOR WHEN CAN YOU APPLY FOR VAT RECONSIDERATION VAT RECONSIDERATION 01 VAT Registration Issues Penalties and Fines 02 Tax Assessments 03 VAT Refund Claims 04 Voluntary Disclosure Rejections 05 Errors in Administrative Decisions 06 Input Tax Rejections 07 Tax Grouping Application Denied 08
TIMEFRAME FOR FILING TIMEFRAME FOR FILING It’s crucial to act promptly. You must submit your reconsideration request within 40 business days from the date you received the FTA’s decision. Missing this deadline may result in your request being rejected. This extension from the previous 20 business days was implemented through amendments to the UAE Tax Procedures Law. After receiving your reconsideration request, the FTA is required to review and issue a decision within 40 business days, and notify you of the outcome within 5 business days of issuing the decision. If you remain dissatisfied with the FTA’s decision, you may escalate the matter to the Tax Disputes Resolution Committee (TDRC) within 40 business days of receiving the reconsideration decision.
ELIGIBILITY CRITERIA ELIGIBILITY CRITERIA FOR UAE VAT RECONSIDERATION FOR UAE VAT RECONSIDERATION To apply for VAT reconsideration in the UAE, certain conditions must be met. The Federal Tax Authority (FTA) only accepts requests from individuals or businesses that are directly impacted by a tax-related decision. Here’s who can apply: 1. Registered Taxpayers Any individual or business that is registered for VAT with the FTA. 2. Applicants Affected by an FTA Decision If the FTA has issued a decision that directly impacts you or your business, such as a rejected registration, a fine, or a denied refund —you are eligible to apply. 3. Authorized Representatives A tax agent or legal representative authorized to act on behalf of the taxpayer may also file the reconsideration request.
REQUIREMENTS REQUIREMENTS FOR FILING A RECONSIDERATION REQUEST FOR FILING A RECONSIDERATION REQUEST To submit a reconsideration request, the following criteria must be met: Timeframe The request must be filed within 40 business days from the date of notification of the FTA’s decision. Language All applications and supporting documents must be submitted in Arabic. Documentation Provide all relevant documents supporting the request, such as factual and legal grounds, tax advice received, and any other pertinent evidence. Submission Platform Requests should be submitted through the FTA’s e-services portal. Registered users can access the “Registered Reconsideration” tab, while non-registered users should use the “Non-Registered Reconsideration” tab.
HOW TO APPLY FOR HOW TO APPLY FOR UAE VAT UAE VAT RECONSIDERATION RECONSIDERATION If you disagree with a decision made by the Federal Tax Authority (FTA) regarding VAT matters, you can request a reconsideration. Here’s how: STEP 1: STEP 1: LOG IN TO THE FTA E-SERVICES PORTAL LOG IN TO THE FTA E-SERVICES PORTAL STEP 2: STEP 2: ACCESS THE RECONSIDERATION SECTION ACCESS THE RECONSIDERATION SECTION STEP 3: STEP 3: INITIATE A NEW RECONSIDERATION REQUEST INITIATE A NEW RECONSIDERATION REQUEST STEP 4: STEP 4: ATTACH SUPPORTING DOCUMENTS ATTACH SUPPORTING DOCUMENTS STEP 5: STEP 5: REVIEW AND SUBMIT REVIEW AND SUBMIT STEP 6: STEP 6: AWAIT FTA’S RESPONSE AWAIT FTA’S RESPONSE
DOCUMENTS REQUIRED DOCUMENTS REQUIRED FOR VAT RECONSIDERATION APPLICATION FOR VAT RECONSIDERATION APPLICATION When submitting a VAT reconsideration request to the UAE Federal Tax Authority (FTA), it’s essential to provide specific documents to support your application. 01 Detailed Explanation Letter: Supporting Evidence: 02 Copy of the FTA Decision: 03 Identification Documents: 04 Authorization Letter (if applicable): 05 Translation of Documents: 06
MAKE VAT RECONSIDERATION SIMPLE MAKE VAT RECONSIDERATION SIMPLE WITH PROFESSIONAL WITH PROFESSIONAL SUPPORT SUPPORT Filing for UAE VAT reconsideration is essential if you disagree with a decision from the Federal Tax Authority (FTA), such as a fine, penalty, or VAT registration issue. It’s essential to submit your application on time and make sure everything is accurate to avoid any delays or problems. Getting professional help can make the process a lot easier. Tax consultants like Shuraa Tax can help you write your justification letter in Arabic, ensure all your documents are in order, and present your case clearly to the FTA. With the right support, you’ll have a better chance of resolving your issue quickly. If you need assistance with VAT reconsideration, feel free to reach out to Shuraa Tax. Our team of experts is ready to guide you and make sure everything is handled properly so you can focus on running your business.
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