UAE Corporate Tax: How to File an FTA Reconsideration Request Within 40 Business Days
Receiving an unfavourable decision from the Federal Tax Authority does not necessarily bring a Corporate Tax matter to an end. A person directly affected by an official FTA decision may request that the Authority reconsider the decision, provided that the application satisfies the legal and procedural requirements.
A reconsideration request must generally be submitted within 40 business days from the date the applicant is notified of the FTA decision. The application is filed electronically through EmaraTax and must clearly explain the legal and factual reasons for challenging the decision, supported by relevant documentation.
This guide explains when reconsideration may be available, which decisions can be challenged, who may submit the request, how to file through EmaraTax and what happens after the application is submitted. It also examines the distinction between reconsideration and a Tax Assessment Review, as choosing the incorrect procedure may delay or affect a dispute.
What Is an FTA Reconsideration Request?
An FTA reconsideration request is a formal procedure through which a person asks the Federal Tax Authority to review a decision issued in relation to them, either in full or in part. The process may be used to challenge official decisions concerning matters such as:
Corporate Tax assessments
Administrative penalties
Tax registration or deregistration decisions
Decisions affecting a Tax Group
Other formal determinations issued directly to the applicant
The applicant must explain why the decision should be reconsidered and provide the supporting legal arguments, facts and evidence. The FTA then reviews the request and determines whether its original decision should be maintained or changed.
Reconsideration is not the same as submitting a complaint, requesting general guidance or applying for a private clarification. Only an official FTA decision concerning the applicant can be challenged through this procedure. Although this article focuses on Corporate Tax, the reconsideration mechanism may also apply to decisions concerning VAT and Excise Tax.
The 40-Business-Day Deadline
A reconsideration request must generally be submitted within 40 business days from the date the applicant is notified of the relevant FTA decision.
Business days exclude Federal Government weekends and official public holidays. The notification date is therefore critical and should be confirmed using the notice issued through EmaraTax, the registered email account or any other official communication channel used by the FTA.
Businesses should immediately:
Record the date on which the decision was received
Calculate the filing deadline using business days
Download and retain the original FTA notice
Begin collecting the supporting documents
Assign responsibility for preparing and submitting the request
An application saved as a draft in EmaraTax is not considered submitted and does not suspend the statutory deadline. The complete request must be formally submitted within the applicable period.
An extension may be requested in certain circumstances under FTA Decision No. 1 of 2025. However, an extension is not automatic. The applicant must meet the prescribed conditions and provide evidence explaining why the original deadline could not be met. Businesses should therefore plan on filing within the standard 40-business-day period whenever possible.
Who Can Submit a Reconsideration Request?
A reconsideration request may be submitted directly by the person affected by the FTA decision. The applicant does not necessarily need to be registered as a Taxable Person, provided that the decision was issued in relation to them.
The request may also be submitted by:
An appointed and FTA-registered Tax Agent
A duly appointed Legal Representative
The Representative Member, when the matter concerns a Tax Group
A tax adviser who is not registered with the FTA as a Tax Agent cannot submit the reconsideration request on behalf of another person. The adviser may assist with reviewing the decision, preparing the arguments and organising the supporting documents, but the formal submission must be made by an authorised party.
Before filing, businesses should confirm that the relevant authorisation is correctly reflected in EmaraTax. Any power of attorney, agency appointment or representative documentation should also be valid and available for submission if requested.
Tax Assessment Review or Reconsideration?
A Tax Assessment Review and a reconsideration request are separate procedures. Selecting the correct route depends on the type of FTA decision received and the stage of the dispute.
Tax Assessment Review
A Tax Assessment Review is an optional preliminary procedure that allows a person to ask the FTA to review a Tax Assessment and the information or documents on which it was based. This route may be appropriate when the disagreement concerns the calculation, facts or technical basis of the assessment itself.
Reconsideration Request
A reconsideration request asks the FTA to reconsider an official decision, either in full or in part, based on clearly stated legal and factual grounds. It may apply to a Tax Assessment, an administrative penalty or another formal FTA decision affecting the applicant.
If a Tax Assessment Review has already been submitted for the same assessment, a reconsideration request cannot be filed until the FTA issues its review decision or the applicable decision period expires, including any permitted extension.
Businesses should review the wording of the FTA notice carefully before selecting a procedure. Filing through the wrong route may cause delays and could place the statutory deadline at risk.
Documents and Information to Prepare
A reconsideration request should present a complete and organised case. The applicant must explain both the factual circumstances and the legal basis for challenging the FTA decision. The submission should generally include:
A copy of the relevant FTA decision or notification
The decision date, reference number and date of notification
A clear description of the decision being challenged
A chronological summary of the relevant events
The specific outcome requested from the FTA
The legal and factual grounds supporting the request
Copies of relevant Corporate Tax returns, assessments and payment records
Financial statements, calculations and accounting records where applicable
Contracts, invoices, correspondence or other supporting evidence
Relevant professional tax advice received
Authorisation documents if the request is submitted by a Tax Agent or Legal Representative
The request and its reasons should be prepared in Arabic in accordance with the applicable tax procedures. Documents issued in another language may need to be accompanied by an appropriate Arabic translation.
The FTA accepts Word, Excel, PDF, JPG, PNG and JPEG attachments, with an individual file-size limit of 5 MB. Each document should be clearly named and directly connected to a point raised in the application. Submitting large volumes of unrelated material can make the case more difficult to assess and should be avoided.
How to Submit a Reconsideration Request Through EmaraTax
The reconsideration request is submitted electronically through the applicant’s EmaraTax account.
Step 1: Access the Relevant Profile
Log in to EmaraTax using UAE Pass and select the Taxable Person Profile connected to the FTA decision.
Step 2: Open the Reconsideration Service
Navigate to Other Services, select Reconsiderations and then choose New Request.
Step 3: Enter the Decision Details
Provide the reference number, date and other information identifying the FTA decision being challenged. Confirm that the correct decision and Taxable Person Profile have been selected.
Step 4: Explain the Grounds for Reconsideration
Set out the factual background, legal basis and reasons why the decision should be changed. The explanation should address the FTA’s findings directly and identify the outcome being requested.
Step 5: Upload the Supporting Evidence
Attach the relevant documents, calculations, professional tax advice and authorisation records. Each attachment should be clearly labelled and should support a specific part of the application.
Step 6: Review and Submit the Request
Check that all information is accurate and complete before submitting the application. Saving the request as a draft does not stop the 40-business-day filing period.
Once submitted, retain the application reference, submission confirmation and a complete copy of the documents provided to the FTA. The reconsideration service is currently free of charge.
What Happens After Submission?
The FTA reviews the completed reconsideration request together with the supporting documents and legal grounds provided by the applicant. The Authority may take up to 45 business days to respond from the date it receives the completed application. The FTA may extend this period where permitted, particularly if additional review or information is required.
During the review, the FTA may:
Examine the facts and legislation cited in the application
Review the supporting documents and calculations
Request additional information or clarification
Maintain its original decision
Amend or replace the decision where appropriate
If additional information is requested, the applicant should respond fully within the specified deadline. Failure to provide the requested material may affect the outcome of the application.
The final decision will be communicated through the applicant’s registered channels. Businesses should monitor their EmaraTax account, email address and mobile notifications throughout the review period.
Common Mistakes to Avoid
A reconsideration request should be treated as a formal tax dispute submission, not as a general complaint. Common mistakes that may weaken an application include:
Missing the 40-business-day filing deadline
Calculating the deadline using calendar days without verifying public holidays
Selecting reconsideration when a Tax Assessment Review is the appropriate first step
Submitting vague reasons without addressing the FTA’s findings
Failing to connect the supporting evidence to the arguments raised
Relying on documents that are incomplete, inconsistent or illegible
Leaving the application in draft form without formally submitting it
Using an unauthorised adviser to submit the request
Failing to monitor EmaraTax for additional information requests
Assuming that lack of awareness or reliance on a third party will justify a late application
A strong submission should be concise, evidence-based and structured around the specific decision being challenged. Each factual statement should be supported by documentation, and each legal argument should explain clearly why the original decision should be reconsidered.
What If the FTA Maintains Its Decision?
If the applicant disagrees with the outcome of the reconsideration request, the matter may be escalated by submitting an objection to the Tax Disputes Resolution Committee. The Committee is an independent dispute-resolution body operating under the administrative and financial supervision of the UAE Ministry of Justice.
An objection will generally not be accepted unless:
A reconsideration request was first submitted to the FTA
The tax connected with the objection has been settled
The objection is submitted within 40 business days from the date the applicant is notified of the FTA’s reconsideration decision
The objection must include the FTA decision, the grounds of dispute and the relevant supporting evidence. It should be submitted through the Ministry of Justice’s Tax Dispute System to the committee with jurisdiction over the applicant.
Committee decisions involving disputes of up to AED 100,000 are generally final. Decisions involving higher amounts may be appealed before the competent court within the applicable legal period.
Escalating a tax dispute involves additional procedural and legal considerations. Businesses should obtain appropriate tax and legal advice before proceeding to the Committee or the courts.
Frequently Asked Questions
Is there a fee for submitting an FTA reconsideration request?
No. The FTA reconsideration service is currently provided free of charge through EmaraTax.
Is the filing deadline 40 calendar days or 40 business days?
The request must generally be submitted within 40 business days from the date of notification of the FTA decision. Federal Government weekends and official public holidays are not counted as business days.
Can the application be saved as a draft?
Yes. A reconsideration request may be saved as a draft and completed later. However, saving a draft does not suspend or extend the legal filing deadline.
Can an accountant submit the request for a business?
An accountant or tax adviser may assist with preparing the application. However, the formal request must be submitted by the affected person, an appointed FTA-registered Tax Agent or a duly appointed Legal Representative. A Tax Group must submit through its Representative Member.
Does the reconsideration request have to be in Arabic?
The applicable tax procedures require the reconsideration request and its justifications to be submitted in Arabic. Supporting documents prepared in another language may require translation.
How long does the FTA take to respond?
The FTA may take up to 45 business days from receiving a completed application. The response period may be extended where permitted.
Can a general enquiry or tax clarification be reconsidered?
No. Reconsideration applies only to an official decision issued by the FTA in connection with the applicant. Responses to general enquiries, complaints and clarification requests are not eligible.
How NUR Advisors Group Can Help
An FTA decision should be reviewed promptly. Delays in identifying the correct procedure, calculating the deadline or gathering supporting evidence can affect the business’s ability to challenge the decision.
NUR Advisors Group can assist with:
Reviewing the FTA notice and identifying the applicable deadline
Coordinating the review of tax returns, assessments and accounting records
Helping determine whether a Tax Assessment Review or reconsideration request is appropriate
Organising the factual timeline and supporting documentation
Coordinating Arabic translation where required
Liaising with registered Tax Agents and legal professionals where appropriate
Monitoring the application and subsequent FTA communications
Supporting the business with ongoing Corporate Tax compliance
Have You Received an FTA Decision or Penalty?
Contact NUR Advisors Group as soon as possible to review the notice, confirm the applicable deadline and determine the appropriate next step.
