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Procedures to Object to the Tax Dispute Resolution Committee’s Decisions

Procedures to Object to the Tax Dispute Resolution Committee’s Decisions

Article (27) of the Tax Procedures Law allows Persons to submit a reconsideration request on any decision issued by the Federal Tax Authority (FTA) in whole or in part.


To be eligible, applicants must fulfil the following conditions:


  1. Submit a reconsideration request in Arabic, citing justifications
  2. Submit the application within 20 business days from the date of the FTA decision
  3. The request must be submitted by the concerned person or his legal representative.


The Authority shall review a request for reconsideration if said request meets all requirements. The FTA issues its verdict within 20 business days from receiving the application, and informs the applicant of its decision within five business days of issuing it.


In the event where the Authority does not issue a verdict – or the applicant does not object to a decision – within the legally specified period, the applicant has the right to resort to the Tax Disputes Resolution Committee – an impartial committee formed by decision of the Minister of Justice and chaired by a member of the Judicial Authority, along with two tax experts.


The Tax Disputes Resolution Committee belongs to the Ministry of Justice and works under its supervision administratively and financially. The Committee’s procedures were outlined in Cabinet Decision No. (23) of 2018, which formed three committees in Abu Dhabi, Dubai, and Sharjah in order to streamline processes for applicants. Article (3) of the Cabinet Decision specified the spatial jurisdiction of each committee, considering the applicant’s address is mentioned in their Tax Registration File. The Sharjah Committee, in particular, tends to applicants registered in the emirates of Sharjah, Ras Al Khaimah, Ajman, Fujairah, and Umm Al-Quwain. Meanwhile, the Abu Dhabi Committee is concerned with foreign companies that have no address in the country.


The objection is submitted to the Department of Tax Dispute Resolution Committees at the Ministry of Justice via the online objections systems. Applications are submitted using the dedicated forms, which must be accompanied by the following documents and data:

  1. Applicant’s name, details, and address
  2. Summary of the application’s subject and requests included therein
  3. Supporting documents
  4. Electronic notification addresses for the objector’s legal representative or tax agent, along with one additional address specified by the objector
  5. Any other documents relating to the reasons for the objection


The committee studies the objection and gives sufficient opportunity for both parties involved to provide feedback on what the opposing party presents. The committee issues its verdict within 20 business days from the date the objection is submitted; it can also extend the deadline by another 20 business days if it deems there are reasonable motives for such an extension.


The law on Tax Procedures mandates the full payment of taxes and administrative penalties as a prerequisite for approaching the Reconsideration Committee. The reconsideration request must be submitted to the committee in order to be approved by the Tax Dispute Resolution Committee. [JD1]


The individual and the Federal Tax Authority have the right to appeal the Tax Dispute Resolution Committee’s verdict in the courts, as per the regulations in force at the courts.

Tax Dispute Resolution Committee

If you wish to object to a decision made following a decision by the FTA on your reconsideration application, please file a case with the Tax Dispute Resolution Committee in Arabic including all supporting documentation. Please refer to the relevant articles in the Federal Law No. 7 of 2017 on Tax Procedures, prior to filing a case. All such submissions need to be made to the following addresses:


For filing a case in Abu Dhabi:

Ministry of Justice

Judicial Inspection Department

Second Floor - Office No. 75


For filing a case in Dubai:

Ministry of Justice

Judicial Inspection Department

First Floor - Office No. 38



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Page last updated on: 08 December 2021 - 01:24:47 PM

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