Website Last updated:
May 15, 2026
Federal Decree-Law No. 28 of 2022 on Tax Procedures and its amendments (“Tax Procedures Law”) introduced a new optional mechanism for persons to dispute tax assessments and related administrative penalties, before submitting a request for reconsideration.
This Public Clarification clarifies the instances in which a person may submit a request for a tax assessment review.
The purpose of the tax assessment review is to provide a process whereby a person can request a review of the tax assessment (or part thereof) as well as the related administrative penalties assessment by independent FTA’s officials (i.e. FTA’s officials that were not part of the team that conducted the tax audit) based on the facts and evidence provided by the person as well as the audit procedures conducted during the audit by the FTA.
A person can request a tax assessment review if the person has reasonable grounds to believe that there were technical errors relating to the incorrect application of the relevant tax legislation or tax treaties, calculation errors or errors in audit procedures that led to an incorrect determination of tax differences and administrative penalties.
If the person wishes to introduce new information or additional documentary evidence/facts that were not presented to the FTA auditors during the audit process, the tax assessment review mechanism is not the appropriate dispute channel. In such instances, the person may apply for reconsideration.
Tax Assessment Review Request
A person may submit a request for the review of a tax assessment and the related administrative penalties assessment if the person can prove that the FTA did not follow the correct procedures or made an error in determining the amount of the tax assessment (and administrative penalties assessment, where applicable) based on the information and documents the person made available to the relevant tax auditors “during the tax audit”.
The term “during the tax audit” refers to the period starting from the date the person receives the tax audit notification until the date the tax assessment and administrative penalty assessment are issued.
If a person wants to request a tax assessment review, the request (including reasons for the request) must be submitted to the FTA within 40 business days from the date the person is notified of the tax assessment and related administrative penalties.