What is the Tax Disputes Resolution Committee?
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It's an official panel that reviews your tax objections before you can go to court, deciding within set timeframes and issuing binding decisions for smaller disputes.
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The detail
The Tax Disputes Resolution Committee is a permanent body established under Article 30 of Federal Decree-Law No. 28 of 2022, chaired by a judicial authority member with two registered tax experts. Under Article 33, it must decide an objection within 20 business days (extendable by up to 60 business days if necessary), and its decision is final if the disputed tax and penalties do not exceed AED 100,000. A tax dispute cannot be brought before the competent court unless an objection has first been submitted to this Committee.123
What the law says
- Article 30 establishes the Committee, chaired by a judicial authority member with two tax expert members appointed by Cabinet/Ministerial decision.1
- Article 33 requires the Committee to decide objections within 20 business days and notify the parties within 5 business days, and makes its decision final where the disputed amount does not exceed AED 100,000.2
- Prior submission of an objection to the Committee is a mandatory precondition to bringing a tax dispute before the competent court.2
What it depends on
- The Committee may extend its decision deadline by up to 60 business days if necessary, and may also extend the time to accept a late objection where the delay was due to circumstances beyond the person's control.3 Based on FTA guidance
- Decisions are only final without further recourse where the combined due tax and administrative penalties do not exceed AED 100,000; larger disputes can proceed further.2
Sources (3) — read the official text
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Article 30 – Tax Disputes Resolution Committee
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Article 30 – Tax Disputes Resolution Committee 1. One or more permanent committees shall be formed known as the “Tax Disputes Resolution Committee”, chaired by a member of the judicial authority and two expert members registered in the register of tax experts to be appointed by a decision by the Minister of Justice in coordination with the Minister. 2. A Cabinet decision shall be issued regarding the Committee's bylaws, the remuneration of its members, and the procedures it shall follow. Federal Decree-Law No. 28 of 2022 and its amendments – As published by the Ministry of Finance 20
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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.
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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
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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
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