Have you ever felt that you might have been wrongly penalised? Are you not satisfied with the Federal Tax Authority (FTA) decision? If yes, then CREATIVE ZONE Tax & Accounting can help you file a reconsideration form to request a review of the FTA’s decision.
Although FTA has multiple levels of control to assess the cases and then levy the penalties, it still allows you to request for reconsideration if you are not satisfied with its decision. For these cases, the FTA has a clear policy regarding reconsideration applications. These provide the taxable person a chance to request the FTA to reconsider their decisions. It is therefore of paramount importance that the taxable person is aware of federal laws circling this benefit of reconsideration.
LEVEL 1: Reconsideration Form
The first step in the process is to request the FTA to review its decision. The company must file the reconsideration form within 20 business days from the date of the original FTA decision was made. The FTA will also have to respond to the reconsideration application and provide a revised decision within 20 business days.
LEVEL 2: Tax Disputes Resolution Committee
In case a taxable person is not satisfied with the revised decision, he can use his right to object to the Tax Disputes Resolution Committee. The application must be submitted in 20 business days from the revised decision of FTA. The Tax Disputes Resolution Committee then responds to the application within 20 business days.
LEVEL 3: Federal Court Litigation
If the taxable person is not satisfied with the Tax Disputes Resolution Committee decision, then it has the right to appeal in the competent court. The court is where the decision remains unchallenged. The appeal has to be made within 20 business days after the Tax Disputes Resolution Committee decision is conveyed.
In late 2018, the FTA announced that they will no longer entertain reconsideration applications in any language other than Arabic. Now, application for reconsideration and all supporting documents must be in Arabic.
Moreover, all the liabilities towards FTA including unpaid taxes or penalties must be settled before submitting a reconsideration form.
Legal knowledge is critical in these applications so it is recommended for business owners to work with specialists or consultants to help you through the process. The VAT advisors at CREATIVE ZONE Tax & Accounting excel in dealing with the FTA regarding reconsiderations and appeals. We can help you bridge the language barrier and file a reconsideration to the authority.