Can I object to a tax assessment in court?

Article 36 – Procedures of Appeal before Courts 1. Without prejudice to the provisions of Article 34 and 37 of this Decree-Law, the Authority and the Person, as the case may be, may appeal the Committee’s decision before the Competent Court within (40) forty Business Days from the date the Authority or the Person, as the case may be, was notified of the Committee's decision, in any of the two following cases: a. Objecting to the Committee’s decision in whole or in part. b. Non-issuance of a decision by the Committee regarding an objection submitted to it in accordance with the provisions of this Decree-Law. 2. The Competent Court shall rule the appeal against the Authority as inadmissible in the following instances: a. Existence of a case of non-acceptance of an objection by the Committee, as mentioned in Clause 2 of Article 32 of this Decree-Law. b. If the Person does not present a proof of settlement of full Tax to the Authority. c. If the Person does not present a proof of settling at least (50%) fifty percent of the Administrative Penalties determined pursuant to the Committee's decision or the court's ruling, as the case may be, through cash settlement to the Authority or by providing an approved bank guarantee in favour of the Authority. 3. The Cabinet may, at a suggestion by the Minister, make amendments to the amount set forth in Paragraph (b) and the percentage set forth in Paragraph (c) of Clause 2 of this Article.

Mechanism and requirements for objection and :آلية ومتطلبات االعتراض والطعن من قبل دافعي الضرائب appeal by taxpayers: The tax procedures in the UAE include a تتضمن اإلجراءات الضريبية في الدولة آلية لالعتراض mechanism to challenge decisions issued by the على القرارات التي تصدرها الهيئة االتحادية للضرائب Federal Tax Authority (“FTA”). The decision dispute وتبدأ إجراءات النزاع على القرارات بطلب.)"("الهيئة process starts with an application for وفي حال كان الشخص ال يزال غير متفق مع1.إعادة النظر reconsideration.1 If a person still disagrees after فبإمكانه االعتراض،قرار الهيئة في شأن طلبه إلعادة النظر the FTA has issued its decision in respect of a ("اللجنة") ومن ثم2لدى لجنة فض المنازعات الضريبية request for reconsideration, the person may lodge 3.الطعن أمام المحكمة المختصة an objection with the Tax Disputes Resolution Committee2 (“TDRC”) and subsequently appealing before the competent court.3 The changes in the Tax Procedures Law encompass وتشمل التغييرات في قانون اإلجراءات الضريبية جانبين two major aspects of change in relation to the ،رئيسيين للتغييرات المتعلقة بإجراءات االعتراض والطعن :وهما procedures for objection and appeal, namely: • Extension of the timelines within which a تمديد األطر الزمنية التي يجوز فيها للشخص person may object or appeal against an FTA • االعتراض على قرار الهيئة أو الطعن عليه؛ decision; • Easement of requirements to pay Penalties, by وذلك من خالل إلغاء،تخفيف متطلبات سداد الغرامات • removal of the requirement to pay such متطلب سداد الغرامات قبل اللجوء إلى لجنة فض Penalties before access to TDRC and only والمطالبة بسداد جزئي فقط،المنازعات الضريبية requiring partial payment of Penalties before .للغرامات قبل اللجوء إلى المحاكم access to courts. Alternative mechanism for objection and appeal by آلية بديلة تتعلق باالعتراض والطعن من قبل الجهات 4الحكومية؛ Government entities 4 As an exception to the general rules for objections استثناءً من القواعد العامّ ة المتعلقة بتقديم االعتراضات and appeals to the TDRC and competent court, the والطعون لدى لجنة فض المنازعات الضريبية والمحكمة 2 / 11