Federal Decree-Law No. 28 of 2022 on Tax Procedures and its amendments ('Tax Procedures Law") introduced a new optional mechanism for persons to dispute tax assessments and related administrative penalties, before submitting a request for reconsideration.
This Public Clarification clarifies the instances in which a person may submit a request for a tax assessment review.
The purpose of the tax assessment review is to provide a process whereby a person can request a review of the tax assessment (or part thereof) as well as the related administrative penalties assessment1 by independent FTA's officials (i.e. FTA's officials that were not part of the team that conducted the tax audit) based on the facts and evidence provided by the person as well as the audit procedures conducted during the audit by the FTA.
A person can request a tax assessment review if the person has reasonable grounds to believe that there were technical errors relating to the incorrect application of the relevant tax legislation or tax treaties, calculation errors or errors in audit procedures that led to an incorrect ...