Article 33 outlines the operational procedures for the Tax Disputes Resolution Committee. The Committee is mandated to review and decide upon an objection within 20 business days of its receipt. Following the issuance of its decision, both the person who submitted the objection and the Federal Tax Authority must be notified within five business days. A key provision states that the Committee's decision is considered final if the combined value of the Due Tax and associated Administrative Penalties does not exceed AED 100,000. Crucially, the article establishes that no tax dispute may be brought before a Competent Court without first having been submitted to the Committee.
Title 4 - Review of Assessment, Objection and Appeal
The Committee shall review the objection submitted to it and make a decision within (20) twenty Business Days from the receipt of the objection.
The Committee shall inform the Person submitting the objection and the Authority of its decision within (5) five Business Days of its issuance.
The Committee's decision on the objection shall be deemed final if the total amount of Due Tax and Administrative Penalties in respect of the decision does not exceed (100,000) one hundred thousand Dirhams.
In all cases, Tax disputes will not be accepted before the Competent Court if an objection has not been previously submitted to the Committee.
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