Any tax registered business or individual who have received penalties can apply to the Federal Tax Authority (FTA) for VAT reconsideration within 20 working days from the receipt of such penalty.
How to Apply for VAT Reconsideration in the UAE? Where to find the VAT Reconsideration Form? The UAE VAT reconsideration form can be submitted on the FTA website www.tax.gov.ae. There is no need for the tax registered business to login, and this form is available directly on the website. Any person who has received the penalty can submit UAE VAT reconsideration for any decision taken up by the FTA, and such an application must be submitted online in Arabic only.
Whether any objections can be raised to the FTA if penalties are imposed?
Yes, if you are not satisfied with the Federal Tax Authority (FTA)’s decision and if they have imposed any penalties, then you can file a VAT reconsideration request to the authority to review the decision made by the FTA.
How does FTA respond to the VAT Reconsideration filed?
The authority will review its decision and facts of the case and issue a new decision within 20 working days from the receipt of the application. The Authority will inform the applicant of its decision within five business days of issuing the decision.
The authority may or may not waive off the penalties.
What are information is required to file the VAT Reconsideration Form?
1. VAT Registration certificate
2. Emirates ID used for registration
3. Passport copy used for registration
4. Registered mobile number and Memorandum of Association to verify the authorized person.
5. The amount of penalty
6. The date of the penalty
7. Detailed facts and information explaining the reasons for reconsideration
Based on all this information the VAT reconsideration can be filed. There are no fines and penalties when submitting the VAT reconsideration form unlike the Voluntary Disclosure form.