Session on Wednesday, December 20, 2023
Headed by Judge Mohamed Abdel Rahman Al-Jarrah, Head of the Department
And with the membership of Judges Dr. Mohamed Ali Ali Suweilm and Hassan Mohamed Hassan Hind
(1-3) Tax procedures "Tax assessment and penalties Request for reconsideration of assessment: Procedures for filing a request and appealing against the Authority's decisions on requests for reconsideration and conditions for their acceptance." Court - Subject matter court: Conditions for acceptance of appeals against taxes determined by the Federal Tax Authority."
(1) Request for reconsideration of the tax assessment submitted to the Federal Tax Authority is subject to acceptance. The request must be submitted within forty days and the tax assessed on that basis must be paid. Objection to the Authority's decision regarding the request for reconsideration shall be before the Dispute Resolution Committee. Cases of non-acceptance of the objection: Failure to submit a request for reconsideration to the Authority from the outset, or failure to pay the tax and penalties objecte...