The federal tax authority is competent authority to regulate the value added tax laws and to takes the charge of tax collections and imposition of penalties for non-compliance. If the businesses have any complaint or not satisfied from the decision made by FTA, they can request to the authority to revise it by filing a vat reconsideration form according to article 27 of the UAE tax procedure law. The businesses submit the reconsideration form to FTA written in Arabic. The businesses hire the reputed tax agents to assistance the businesses by proper and legal documents in Dubai UAE

Reasons for Vat Consideration

According to the law of UAE there are some reasons for the FTA to impose vat penalties on the taxable person. The major reason which attract Vat penalties in UAE.
  1. Delay in vat return filling.
  2. Delay in settlement of due tax.
  3. Lack of exact and proper records.
  4. Late registration of vat.
  5. Late deregistration of vat.
  6. Disinformation of documents.

Submission of Vat Reconsideration Form

The businesses have the rights to submit vat reconsideration form when the taxable person disagrees over FTA’s Decision regarding tax assessments, Vat rate treatment and exception of registration. The UAE businesses consult with reputed tax consultants in Dubai UAE to know or get more legal assistances and legal requirements. Seven Information Required to file the vat reconsideration form
  1. Vat registration Certificate
  2. Emirates ID of responsible person for registration.
  3. Passport copy for responsible person for registration.
  4. Registered mobile number and memorandum of association to verify the authorized person.
  5. The amount of penalty.
  6. The date of penalty.
  7. A detailed summary of the case.

How to Submit Reconsideration Form?

The federal tax authority mandates that the vat reconsideration application should be submitted within 20 days as of the receipt of the authority decision. The application can be submitted online through the FTA website. The application must be completed. All supporting documents and evidence must written in Arabic language. The FTA will consider the request for review. If the application meet all the requirements. The authority will issue its justified decision within 20 business days as of receiving the application. The FTA will inform the applicant about its decision on the request written 5 business days of the issuance.

Steps for Vat Reconsideration

If the applicants are still not satisfied from FTA. So there are some steps can be followed to resolve their disagreements over the FTA Decisions. This process can be practicalized through the best consultant in Dubai UAE.
  1. Tax dispute Resolution Committee

The businesses submit a request to the tax dispute resolution committee if he is not satisfied with the FTA decision. The committee will examine the objection and within 20 days a decision is made by a committee. The committee will inform the applicant within 5 business days as of the issuance. The committee decision will be final if the total amount of the due tax and the administrative penalties determined does not exceed AED 100,000. The taxable person are not allowed to raise the tax dispute before the court without first submitting the objection committee.
  1. Federal court Litigation

If the tax payer are not satisfied with the decision made by the tax dispute resolution committee can appeal to the court which cannot be challenged. The appeal should be submitted within 20 days of the decision of the committee. Appeal can be submitted to the competent court in the follow instances.
  • To object to the committee’s decision in the whole part.
  • If the committee doesn’t issue a decision regarding the objection submitted.
Vat Consultant is one of the most reputed tax in the Dubai UAE.