How long do I have to object to a tax penalty?

Answered by FinTaxIQ - TI from the Federal Tax Authority’s own law · 11 October 2026. Guidance, not tax advice: rely on the official text.

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The sources confirm you can object to a tax penalty, but they don't state the exact number of days you have to file that objection. You'll need to check the Tax Procedures Law provisions for the specific deadline.

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The detail

Under the penalty decisions you cite, a person may object to administrative penalties by following the objection procedures set out in Federal Law No. 7 of 2017 on Tax Procedures. The supplied extracts describe the Tax Disputes Resolution Committee's own timeline for deciding an objection (20 business days, extendable by 60), and the possibility of extending submission deadlines for good cause, but do not state the primary time limit within which a taxpayer must lodge the objection itself.1 2 3 4

What the law says

A person may object to administrative penalties imposed on them by following the procedures in the Tax Procedures Law.1 2
Once an objection is submitted to the Tax Disputes Resolution Committee, the Committee must decide within 20 business days of receipt, extendable by up to 60 business days if necessary.3 4
The Committee or FTA may extend the deadline for accepting a late-filed objection or reconsideration request where the delay was due to circumstances beyond the person's control, force majeure or an emergency.4 Based on FTA guidance

What it depends on

The Committee's decision becomes final only if the total tax and penalties in dispute do not exceed AED 100,000.3
A tax dispute cannot go to court unless an objection has first been submitted to the Committee.3
Late objections may still be accepted if the delay was caused by force majeure or circumstances outside the taxpayer's control, subject to the FTA's or Committee's discretion.4 Based on FTA guidance

Check before you rely on it

Check whether you first need to file a reconsideration request before objecting to the Committee
Confirm the amount of tax and penalties in dispute to see if the Committee's decision would be final

Note: The specific number of days within which you must file your initial objection is not stated in the sources provided, so confirm this directly against the Tax Procedures Law.

Sources (4) — read the official text

1Cabinet Decision 40/2017Article 5Cabinet Decision

Article 5 – Objections

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Article 5 – Objections The Person may object to the Administrative Penalties imposed on him in accordance with the procedures stipulated in the Federal Law No. 7 of 2017 on Tax Procedures.

Official PDF, p. 4Captured from the FTA website on 9 Sep 2026
2Cabinet Decision 33/2019Article 5Cabinet Decision

Article (5)

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Article (5) Objection The Person has the right to object to the Administrative Penalties imposed on him in accordance with the provisions of this Decision, pursuant to the procedures provided for in the Federal Law No. 7 of 2017 on Tax Procedures. 2

Official PDF, p. 2Captured from the FTA website on 9 Sep 2026
3Tax Procedures LawArticle 33Law

Article 33 – Procedures of the Committee

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Article 33 – Procedures of the Committee 1. The Committee shall review the objection submitted to it and make a decision within (20) twenty Business Days from the receipt of the objection. 2. The Committee shall inform the Person submitting the objection and the Authority of its decision within (5) five Business Days of its issuance. Federal Decree-Law No. 28 of 2022 and its amendments – As published by the Ministry of Finance 21 3. The Committee’s decision on the objection shall be deemed final if the total amount of Due Tax and Administrative Penalties in respect of the decision does not exceed (100,000) one hundred thousand Dirhams. 4. In all cases, Tax disputes will not be accepted before the Competent Court if an objection has not been previously submitted to the Committee.

Official PDF, pp. 21–22Captured from the FTA website on 9 Sep 2026
4Tax Procedures Executive RegulationFTA guidance

Read the article
− The value of the tax and administrative . مقدار الضريبة والغرامات اإلدارية مستحقة الدفع− penalties payable. − The percentage and value of the additional . بيان نسبة ومقدار المقابل اإلضافي للتصالح− amount of consideration for the reconciliation. 29،30،31،32)25 تمديد المواعيد (المادة Extension of deadlines (Article 25)29,30,31,32 The FTA may extend the deadline for deciding on a يجوز للهيئة تمديد أجل البت في طلب مراجعة التقييم tax assessment review request and a request for ) يوم عمل إذا كان20( الضريبي وطلب إعادة النظر لمدة reconsideration for a period of 20 business days if .التمديد ضروريا ً للبت في الطلب the extension is necessary to decide on the request. The FTA may, at the request of the concerned تمديد مدة قبول، بنا ًء على طلب ذوي الشأن،يجوز للهيئة persons, extend the deadline for accepting the ،تقديم طلب مراجعة التقييم الضريبي أو طلب إعادة النظر submission of a tax assessment review request or .في الحاالت التي تقدرها الهيئة a reconsideration request, in the cases deemed appropriate by the FTA. The Tax Disputes Resolution Committee may يجوز للجنة فض المنازعات الضريبية تمديد أجل البت في extend the deadline for deciding on a Tax objection ) يوم عمل إذا كان التمديد60( االعتراض الضريبي لمدة for a period of 60 business days if the extension is .ضروريا ً للبت في االعتراض necessary to decide on the objection. The Tax Disputes Resolution Committee may, at بنا ًء على طلب ذوي،يجوز للجنة فض المنازعات الضريبية the request of a concerned person, extend the تمديد مهلة قبول تقديم االعتراض الضريبي إذا كان،الشأن deadline for accepting the submission a tax تأخير تقديم االعتراض الضريبي نتيجة أحداث ال يد له فيها objection if the late submission of the tax objection أو حادث فجائي أو ظروف طارئة أو قوة قاهرة حالت دون was due to circumstances beyond the person’s القدرة على التقدم باالعتراض الضريبي ضمن المواعيد control, sudden accident, emergency circumstances or force majeure that prevented them from submitting the tax objection within the specified period. 18/28 .المحددة

Official PDF, p. 18Captured from the FTA website on 9 Sep 2026

Helpful?

What the law says:
- A person may object to administrative penalties imposed on them by following the procedures in the Tax Procedures Law. [1, 2]
- Once an objection is submitted to the Tax Disputes Resolution Committee, the Committee must decide within 20 business days of receipt, extendable by up to 60 business days if necessary. [3, 4]
- The Committee or FTA may extend the deadline for accepting a late-filed objection or reconsideration request where the delay was due to circumstances beyond the person's control, force majeure or an emergency. [4]

What it depends on:
- The Committee's decision becomes final only if the total tax and penalties in dispute do not exceed AED 100,000. [3]
- A tax dispute cannot go to court unless an objection has first been submitted to the Committee. [3]
- Late objections may still be accepted if the delay was caused by force majeure or circumstances outside the taxpayer's control, subject to the FTA's or Committee's discretion. [4]

Check before you rely on it:
- Check whether you first need to file a reconsideration request before objecting to the Committee
- Confirm the amount of tax and penalties in dispute to see if the Committee's decision would be final

Note: The specific number of days within which you must file your initial objection is not stated in the sources provided, so confirm this directly against the Tax Procedures Law.

Sources:
1. Cabinet Decision 40/2017 — Article 5
2. Cabinet Decision 33/2019 — Article 5
3. Tax Procedures Law — Article 33
4. Tax Procedures Executive Regulation — p. 18

Written by AI from the FTA sources above and checked before display. Not tax advice or official FTA information - confirm with a tax adviser before you act. Full disclaimer

How long do I have to object to a tax penalty?

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