VAT and Excise Tax reconsideration requests service in the UAE

A VAT and Excise Tax reconsideration request is a formal application submitted to the Federal Tax Authority (FTA) challenging a tax decision — such as a tax assessment, penalty imposition, or refund rejection — that a taxable person believes to be incorrect. It is the first mandatory step in the UAE tax dispute process before escalating to the Tax Disputes Resolution Committee (TDRC) or the courts. At Abdelhamid & Co. Certified Public Accountants & Auditors L L C SP, we are licensed by the UAE Ministry of Economy (Local Auditors Record No. LC0106-01) and registered as a licensed FTA Tax Agent (TAN: 30003958 | TAAN: 20033908). We prepare and submit reconsideration requests on your behalf directly via the EmaraTax portal.

This service is part of our broader UAE VAT and excise tax services. It is closely linked to our forensic audit report for FTA tax disputes and our voluntary disclosure service. Learn more about our firm and our team.

Legal framework for FTA reconsideration in the UAE

The reconsideration process is governed by:

• Federal Decree-Law No. 28 of 2022 on Tax Procedures (replacing Federal Law No. 7 of 2017) — Articles governing the right to object and appeal FTA decisions
• Federal Decree-Law No. 8 of 2017 on VAT and its Executive Regulations
• Federal Decree-Law No. 7 of 2017 on Excise Tax and its Executive Regulations
• Cabinet Decision No. 40 of 2017 on Administrative Penalties, as amended by Cabinet Decision No. 49 of 2021, No. 108 of 2021, and Cabinet Decision No. 129 of 2025 (effective 14 April 2026)

The FTA publishes the applicable legislation and procedures on its legislation page. All submissions are made through the EmaraTax portal.

The UAE tax dispute process — 4 stages

The UAE tax dispute process has four formal stages. Reconsideration is the mandatory first step:

• Stage 1 — Reconsideration Request: Filed with the FTA via EmaraTax within 40 business days of receiving the FTA decision. The FTA must respond within 40 business days. This step is mandatory before any further appeal.
• Stage 2 — Tax Disputes Resolution Committee (TDRC): If the reconsideration response is unsatisfactory or no response is received, the dispute can be escalated to the TDRC within 40 business days of the FTA’s reconsideration decision.
• Stage 3 — Court of First Instance: If the TDRC decision is unsatisfactory, the matter may be referred to the competent court.
• Stage 4 — Court of Appeal and above: Further judicial appeal stages are available under UAE civil procedure law.

As licensed FTA Tax Agents, we represent clients at Stages 1 and 2. For Stages 3 and 4 we work alongside your legal counsel, providing the forensic accounting report required for court proceedings.

Decisions that can be subject to reconsideration

A reconsideration request can be filed against a range of FTA decisions, including:

• Tax assessments — where the FTA has assessed additional VAT or Excise Tax
• Administrative penalty decisions — imposed under Cabinet Decision No. 40 of 2017 and its amendments
• VAT or Excise Tax refund rejections
• Deregistration rejections or forced deregistration decisions
• Decisions relating to tax group applications or modifications
• Any other formal decision issued by the FTA that affects a taxable person’s tax position

Our VAT and Excise Tax reconsideration request services

Our methodology — how we deliver the reconsideration service

Our structured approach ensures accuracy, compliance, and timely action at every stage:

• Step 1 — Initial case assessment: We review the FTA decision, assess the merits of challenging it, and advise on the legal grounds, probability of success, and financial exposure before engagement.
• Step 2 — Evidence gathering and documentation: We collect all relevant invoices, contracts, accounting records, prior returns, and FTA correspondence to build the evidentiary foundation for the request.
• Step 3 — Reconsideration request drafting: We prepare the formal request in Arabic and English, clearly articulating the legal basis under Federal Decree-Law No. 28 of 2022, the factual errors in the FTA decision, and the specific relief sought.
• Step 4 — Submission and deadline management: We file the request via EmaraTax within the 40 business day deadline, with all supporting documents properly attached and indexed.
• Step 5 — Follow-up, escalation, and resolution: We monitor the FTA response, handle all correspondence, and — if needed — escalate to the TDRC or prepare the forensic report for court proceedings.

Why choose Abdelhamid & Co for FTA reconsideration requests?

• Licensed FTA Tax Agent — TAN: 30003958 | TAAN: 20033908
• Licensed by the UAE Ministry of Economy — Local Auditors Record No. LC0106-01
• UAECA — UAE Certified Accountant
• IACPA — International Association of Certified Public Accountants
• EAAA Fellow — Registration No. 124
• IASCA Fellow — Registration No. 1361
• Direct submission via EmaraTax on your behalf
• Full representation at Stages 1 and 2 of the UAE tax dispute process
• Up-to-date knowledge of the penalty framework including Cabinet Decision No. 129 of 2025
• Forensic accounting report preparation for court stages (3 & 4)
• Bilingual team — Arabic and English (submissions in both languages)
• Transparent, fixed-fee engagements with no hidden costs

Frequently asked questions — FTA reconsideration requests UAE

Related services

Explore our other VAT and tax services:

• VAT and Excise Tax Voluntary Disclosure Service
• VAT and Excise Tax Compliance Review Service
• VAT and Excise Tax Return Filing Service
• Forensic Audit Report for Tax Disputes Service

Contact us for VAT reconsideration request services in the UAE

📞 Phone / WhatsApp: +971 50 794 8028
📞 Direct: +971 065 289 414
🌐 Office: Sharjah, Al Qasimia, Omran Tower, Office 302

Abdelhamid & Co. Certified Public Accountants & Auditors L L C SP — Licensed by the UAE Ministry of Economy (LC0106-01) | Licensed FTA Tax Agent (TAN: 30003958 | TAAN: 20033908)

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Last reviewed: April 2026. Content reflects UAE law at date of review.