This service guide provides the formal framework for submitting a Complaint Request or feedback to the United Arab Emirates Federal Tax Authority. It outlines the structured mechanism for all persons to voice grievances or provide comments regarding tax administration services. The document details multiple submission channels, including the EmaraTax portal, email, and dedicated taxpayer support centres. It defines specific service level agreements for response times, categorising complaints into urgent, normal, and complicated cases, with resolutions targeted within one to fifteen working days depending on the complexity of the submitted issue.