How do I request a reconsideration of an FTA decision?

Article 29 – Request for Reconsideration 1. A Person may submit a request to the Authority to reconsider any decision, or part thereof, issued by the Authority in connection to the Person, provided that the request specifies reasons, within (40) forty Business Days from the date he was notified of the decision. 2. The Authority shall review the reconsideration request and issue a decision including reasons within (40) forty Business Days from the date of receiving the application, and inform the applicant of its decision within (5) five Business Days from the date of issuing the decision. 3. It shall not be permissible to submit a request for reconsideration of a Tax Assessment if a request for review is submitted to the Authority in this regard until a decision is issued by the Authority or the expiry of the period during which the Authority must issue a decision on the request and inform the applicant of it, in accordance with Articles 28 and 35 of this Decree-Law. 4. The request submitted under Clause 1 of this Article shall be made in the form and manner specified by the Authority. Chapter Three – Objection Made to the Committee

Article 28 – Tax Assessment Review Request 1. Without prejudice to the provisions of Article 29 of this Decree-Law, a Person may submit a request to the Authority to review a Tax Assessment or part thereof and any related Administrative Penalties. 2. The request made under Clause 1 of this Article shall specify the reasons for the request and be made within (40) forty Business Days from the date the Person is notified of the Tax Assessment and the related Administrative Penalties. 3. The Authority shall review the request made under Clause 1 of this Article and issue a decision within (40) forty Business Days from the date of receiving such request, and inform the applicant of the decision within (5) five Business Days from the date of issuance of the decision. 4. The Person may submit a reconsideration request pursuant to Article 29 of this Decree-Law in respect of the decision issued under Clause 3 of this Article within (40) forty Business Days from the date the Person is notified of the decision in accordance with Clause 3 of this Article or the expiration of the timeframe within which the Authority is required to issue and notify the applicant of the decision. 5. It shall not be permissible to submit a request for a Tax Assessment Review or continue to consider it in respect of which a reconsideration request has already been filed. Federal Decree-Law No. 28 of 2022 and its amendments – As published by the Ministry of Finance 19 6. The request submitted under Clause 1 of this Article shall be made in the form and manner specified by the Authority. Chapter Two – Request for Reconsideration

Step Action (1) Enter the details of the FTA decision for which this specific reconsideration request is raised Step Action (1) Provide a detailed description as to why FTA should reconsider the original decision and attach relevant documents (if any) Federal Tax Authority Reconsideration request - Taxpayer User Manual Page 14

Article 31 - Jurisdictions of the Committee The Committee shall have jurisdiction to: 1. Decide in respect of objections submitted regarding the Authority’s decisions on reconsiderations requests. 2. Decide in respect of reconsideration requests submitted to the Authority where the Authority has not made a decision on them according to the provisions of this Decree-Law. 3. Any other jurisdictions entrusted to the Committee by the Cabinet.

In order to grant taxpayers a wider window of بهدف منح دافعي الضرائب فرصة أوسع لالعتراض على opportunity to object to the FTA’s decisions تمّ تمديد األطر الزمنية،قرارات الهيئة الصادرة بشأنهم :لالعتراضات والطعون على النحو التالي regarding that taxpayer, the timelines for objections and appeals have been extended as following: • :طلب إعادة النظر Application for reconsideration: • Based on the amendment, any person may أليّ شخص التقدم إلى الهيئة بطلب إلعادة،بناءً على التعديل submit the application for reconsideration يوم عمل من تاريخ تبليغه بقرار الهيئة40 النظر خالل .الصادر بشأنه 1 within 40 business days from the date the person was notified of the FTA’s decision in connection with the person.1 Before the amendment, the person had to كان يتعين على الشخص تقديم الطلب خالل،قبل التعديل . يوم عمل من تاريخ تبليغه بالقرار20 apply within 20 business days from the date the person was notified of the decision. • :إصدار قرار إعادة النظر Issuing the reconsideration decision: • Based on the amendment, the FTA shall issue a تقوم الهيئة بإصدار قرار بشأن طلب إعادة،بنا ًء على التعديل decision on the reconsideration request within . يوم عمل من تاريخ استالم الطلب40 النظر خالل 6 40 business days from the date of receiving the application.6 Before the amendment, the FTA was bound to كان على الهيئة إصدار القرارات خالل،قبل التعديل . يوم عمل20 issue the decision within 20 business days. • :االعتراض أمام اللجنة Objecting to the TDRC: Based on the amendment, the person shall يقدّم االعتراض على طلب إعادة،بناءً على التعديل submit the objection to the reconsideration يوم عمل من تاريخ التبليغ بقرار الهيئة40 النظر خالل decision within 40 business days from the date 7.بشأن طلب إعادة النظر of being notified of the reconsideration decision.7 Before the amendment, the person had 20 يوم عمل من تاريخ20 كان لدى الشخص،قبل التعديل business days from the date the person was 4 / 11 .تبليغه بالقرار لالعتراض على قرار إعادة النظر •