Documents to Keep Ready for Reconsideration Requests

Introduction

If your business receives a tax assessment or penalty notice from the Federal Tax Authority (FTA) in the UAE and you believe it is incorrect, you have the legal right to challenge the decision by filing a Reconsideration Request.

To increase your chances of success, it’s essential to submit the right documentation — clear, complete, and well-organized — along with your justification in Arabic. It provides a detailed checklist of documents you should keep ready before submitting a reconsideration request.

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📌 What is a Reconsideration Request?

A Reconsideration Request is a formal petition to the FTA to review a previous administrative decision. It must be submitted within 20 business days from the date of the penalty or tax decision.

This applies to:

• VAT penalties

• Corporate tax decisions

• Excise tax assessments

• Rejected refund claims

• VAT deregistration issues

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🗂️ Essential Documents for Reconsideration Request

1. ✅ FTA Penalty or Decision Notice

• The original penalty letter or assessment issued by the FTA

• PDF format preferred

• Must clearly show reference number, date, and amount

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2. 🧾 VAT Returns and Tax Filing Records

• Copies of VAT return(s) filed for the relevant tax periods

• EmaraTax payment confirmations or submission receipts

• Evidence of timely filing or correct values, if applicable

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3. 📑 Supporting Invoices or Financial Documents

• Tax invoices (sales and purchases)

• Credit/debit notes

• Bank statements

• Journal entries or ledgers

• Customs documents (if applicable)

• Proof of exports, if dispute involves zero-rating

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4. 🧠 Written Justification in Arabic

• Clearly drafted explanation of:

o Why you believe the FTA decision is incorrect

o Legal arguments and factual points

o Applicable law or public clarification references

• Must be submitted in Arabic

• Can be drafted by a Tax Agent or a certified translator

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5. 📝 Power of Attorney or Authorization Letter (if filed by a representative)

• If a Tax Agent or third party is filing on your behalf:

o Provide a signed authorization letter on company letterhead

o Include company stamp, Emirates ID copy, and passport copy of the authorized signatory

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6. 🧾 Proof of Payment (if already paid)

• If you've paid the penalty already and are disputing its validity:

o Attach the payment receipts or transaction confirmations

o Clearly mention that the payment was made “under protest” if applicable

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7. 🧮 Reconciliation Statements

• If the penalty relates to differences between returns and ledgers:

o Provide a reconciliation between:

 Sales reported in return vs. accounting books

 Input VAT claimed vs. purchase ledger

• Include summary and breakdown tables

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8. 📅 Timeline of Events

• Helpful in complex cases:

o Chronological summary of communication with FTA

o Filing dates, notices received, clarification requests, etc.

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9. 🖥️ Screenshots from EmaraTax Portal

• Screenshots showing:

o Filing status

o Payment history

o Past correspondence with the FTA

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🗃️ Additional Documents (If Applicable)

• Audit reports

• Fixed asset register (for capital goods disputes)

• Contracts or agreements (supporting VAT treatment)

• FTA Clarification Reference Numbers (if previously requested)

• Emails from FTA, if prior clarifications or queries were raised

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⚠️ Submission Guidelines

• All documents must be in Arabic or translated into Arabic

• Upload documents in clear, scanned PDF format

• Organize files by type and date

• File the reconsideration via EmaraTax portal → Form DRR01

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✅ Pro Tips

• Don’t delay — file within the 20 business day window

• Use strong legal references from VAT/CT laws and FTA guides

• Maintain a clean and labeled document set for faster processing

• Involve a registered Tax Agent to strengthen your submission

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🤝 How We Can Help

At Sheikh Anwar Accounting and Auditing LLC, we:

• Prepare and file Arabic Reconsideration Requests

• Organize supporting documentation professionally

• Represent clients during FTA clarifications and appeals

• Handle objections to penalties under VAT, CIT, and Excise

📧 Email: info@sa-auditors.com

🌐 Website: www.sa-auditors.com