Corporate Tax Reconsideration in UAE
An unfavourable or unjustified Federal Tax Authority decision does not always have to be accepted as final. If the decision was made because of missing information, a factual misunderstanding or because the tax rules were not understood correctly, a company can ask the FTA to review it by submitting a formal corporate tax reconsideration request.
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A reconsideration request must show where the FTA decision went wrong. The application should state the disputed finding, cite the tax provision that supports the company’s position, and include the records that prove the relevant facts. SSCOGlobal provides corporate tax reconsideration services for UAE businesses that need a clear, properly documented response to an FTA decision.
The FTA requires the request within 40 business days from its original decision, although a person may seek an extension under FTA Decision No. 1 of 2025. Waiting for the final week leaves little room to inspect the assessment, retrieve records, reconcile figures, and prepare the submission.
What is Corporate Tax Reconsideration in UAE?
Corporate tax reconsideration is the formal process through which a person asks the FTA to review a decision it issued concerning that person. It gives the person applying a chance to explain why the decision needs to be changed, replaced, or revoked based on the law and the facts out there.
This route is for official FTA decisions not for replies to regular queries, complaints or requests. Some FTA correspondence provides guidance only and cannot be challenged through a reconsideration request.
A request might concern an assessment, an administrative penalty, a registration matter, or another official decision connected with Corporate Tax. The right course depends on the document received. For example, a tax assessment that has already been placed under the tax assessment review procedure cannot normally become the subject of reconsideration until the FTA issues its review decision or the permitted decision period expires, including any applicable extension.
Reconsideration is different from correcting an error in the company’s own return. If the business submitted incorrect information, another procedure, such as a voluntary disclosure, may apply. A corporate tax reconsideration consultant should confirm which legal route fits the facts before drafting the case.
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When Should You Submit a Tax Reconsideration Application?
A business should consider an application when it receives an official FTA decision and has specific grounds to believe that the outcome is wrong. Those grounds may arise due to an incorrect tax treatment, figures that do not match the company’s accounting records, a penalty imposed despite evidence of timely compliance, or a decision based on incomplete information about the company or its tax period.
Disagreement alone is not a ground. The application needs a reasoned explanation and documents that allow the reviewer to follow the point from the FTA decision to the company’s records and then to the legal conclusion.
Timing comes first. A company seeking corporate tax reconsideration assistance should record the notification date as soon as the decision arrives and calculate the 40-business-day filing period. The internal review should then begin with the exact wording of the decision, rather than with the amount the company wants removed. This keeps the response focused on what the FTA actually decided.
Process of Corporate Tax Reconsideration Request
- Log in
- Open the relevant Taxable Person Profile
- Select Other Services
- Choose Reconsiderations, and
- Start a New Request
The service is free, and the FTA estimates that completing the online submission takes about 15 minutes. Preparing the case usually takes longer because the reasoning and supporting file must already be settled before the form is submitted.
What is Corporate Tax Reconsideration in UAE?
Corporate tax reconsideration is the formal process through which a person asks the FTA to review a decision it issued concerning that person. It gives the person applying a chance to explain why the decision needs to be changed, replaced, or revoked based on the law and the facts out there.
This route is for official FTA decisions not for replies to regular queries, complaints or requests. Some FTA correspondence provides guidance only and cannot be challenged through a reconsideration request.
Set out each ground as a complete proposition. State what the FTA decided, why the company considers that conclusion incorrect, which provision or tax treatment applies, and what evidence proves the underlying fact. One well-supported ground is more useful than five broad objections.
The FTA requires documentary proof that supports both the legal and factual basis of the case. This includes any tax advice that was received. Depending on the situation the file might contain tax returns, ledgers, trial balances, contracts, invoices, payment records, letters or emails calculations, board meeting minutes or proof that documents were submitted on dates. Accepted formats include Word, Excel, PDF, JPG, PNG, and JPEG, with a 5 MB limit for each file.
The documents should be indexed and named clearly. A reviewer should not have to open six spreadsheets to discover which figure supports paragraph three of the request. If a ledger total reconciles to the return but an individual transaction requires explanation, show both the reconciliation and the source document.
The written submission should identify the remedy sought, such as cancelling a decision, amending a calculation, or removing a penalty. A corporate tax reconsideration advisor can draft the explanation. They can also prepare the supporting documents. Then the person who is making the request should send it in the right way. That person can either be the appointed Tax Agent, or a Legal Representative. If it is a Tax Group, the Representative Member should lodge the submission.
Eligibility for Corporate Tax Reconsideration in UAE
The FTA describes the eligible customer group broadly: all persons in respect of whom it has issued a decision. A person does not have to be registered with the FTA or have an appointed Tax Agent merely to qualify for the service. The request must still concern an official decision issued in relation to that applicant.
Disagreement alone is not a ground. The application needs a reasoned explanation and documents that allow the reviewer to follow the point from the FTA decision to the company’s records and then to the legal conclusion.
Timing comes first. A company seeking corporate tax reconsideration assistance should record the notification date as soon as the decision arrives and calculate the 40-business-day filing period. The internal review should then begin with the exact wording of the decision, rather than with the amount the company wants removed. This keeps the response focused on what the FTA actually decided.
Why Corporate Tax Reconsideration Matters for Businesses
An FTA decision may change the company’s liability, create a penalty balance, affect later periods, or expose a weakness in the records used for its return. The company should also review its other tax filings and records to determine whether the same issue affects additional tax periods.
SS & Co. Global reviews the decision against the return, accounting file, transaction evidence, and relevant UAE tax rules. Our consultants review the available records, develop arguments supported by evidence, and present them clearly in the reconsideration request.
For businesses looking for one of the best corporate tax reconsideration Dubai expertise, see whether the adviser can understand the assessment, reconcile the numbers, explain the law, and produce evidence for each material statement. The same standard should guide a search for corporate tax reconsideration services Dubai or a corporate tax reconsideration consultant Dubai.
Companies comparing corporate tax reconsideration firms should be cautious about promises of a guaranteed result. No consultant controls the FTA’s decision. Expert assistance improves the quality of the case, keeps the argument tied to evidence, and reduces avoidable procedural errors.
Why Choose SS & Co. Global?
The team at SS & Co. Global provides corporate tax reconsideration services in UAE. The team reviews the FTA decision confirms the filing deadline. Checks each ground, against the company’s records. Then the team prepares a reconsideration request supported by relevant facts, documents and tax provisions.
SS&Co. Global is one of the top choices for businesses searching for the best firms providing corporate tax reconsideration services. We provide corporate tax reconsideration assistance Dubai businesses can use from the first review through follow-up. Our work may include checking the remedy and deadlines, reconciling disputed figures to the return and accounting records, researching the legal basis, organising evidence, drafting the grounds, and helping the company answer further information requests. Contact NOW.
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Common Questions About Corporate Tax Reconsideration
If your business has received an FTA decision, record the notification date and review the document promptly. SS & Co. Global can assess the decision, identify the correct procedure, and prepare a reasoned case supported by the company’s records.
Contact SS & Co. Global for corporate tax reconsideration support across the UAE.
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