The Federal Tax Authority (FTA) has published a new Public Clarification - Tax Assessment Reviews.
The Clarification describes the cases when a taxpayer may submit a request for tax assessment review and recalculation of related administrative penalties pursuant to Federal Decree-Law No. 28 of 2022 On Tax Procedures, as well as its Implementing Regulation (Cabinet Decision No. 74 of 2023).
A request for a review of the tax assessment can be submitted within 40 working days from the date of receipt of the notice of assessment of tax and administrative penalties. At the same time, the taxpayer must have fair reasons to believe that mistakes were made during the process, for example, violation of tax audit rules or calculation errors.
Examples of cases when a taxpayer may request a review of a tax assessment are as follows:
- The taxpayer was not given 10-day notice of the tax audit.
- The taxpayer believes there are errors in the tax assessment due to incomplete tax audit procedures or disregard for documents provided.
- The taxpayer believes that the tax audits were for tax periods not specified in the notice.
- The taxpayer...