Federal Tax Authority Decision No. 1 of 2025 Cases of Extension of the Deadlines for Accepting the Submission of a Tax Assessment Review Request or a Request for Reconsideration

The Chairman of the Board of Directors of the Federal Tax Authority has decided:

- Having reviewed the Constitution,

- Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,

- Federal Decree-Law No. 28 of 2022 on Tax Procedures, and its amendments,

- Cabinet Decision No. 74 of 2023 on the Executive Regulation of the Federal Decree-Law No. 28 of 2022 on Tax Procedures, and

- Pursuant to the approval of the Board of Directors on the Authority’s Memo on the cases of extension of the deadlines for accepting the submission of a Tax Assessment Review request or a request for Reconsideration at its 36th meeting held on 13 December 2024. 

Article 1 – Cases in which the Deadline for Accepting the Submission of a Tax Assessment Review Request or a Request for Reconsideration may be extended

The Authority may approve extending the deadline for accepting the submission of a Tax Assessment Review request or a request for Reconsideration, based on the documentary eviden...