This user-guide has been prepared to assist Licensees in submitting an appeal request to the Federal Tax Authority (National Assessment Authority) related to Administrative Penalties levied concerning Economic Substance Regulations. This guide will also assist the Licensees in following:
- How to submit an appeal case
- How to provide supporting documents
- Appeal timeframe
This user-guide designed for the use of all persons who would like to submit an application to the National Assessment Authority to appeal against decisions of Economic Substance Regulations administrative penalties issued to the licensee or the exempted licensee.
If you have any further inquiries about Appeals of Economic Substance Regulations, please contact us at [email protected]
Please note that the National Assessment Authority does not provide advice on Economic Substance Regulations. For any questions related to the scope and application of regulations for relevant activities, you should review the information on the Ministry of Finance page, or contact the regulatory authority, or obtain professional advice.