FTA Issues Guidance on Tax Assessment Reviews: Key Procedures and Eligibility Explained

• The Federal Tax Authority (FTA) released a Public Clarification document (“TAXP008”) on Tax Assessment Reviews.
• This document provides guidance on when a taxpayer can request a review of tax assessments and penalties.
• The guidance builds on the Federal Decree-Law No. 28 of 2022 (“Tax Procedures Law”), which allows for disputing tax assessments.
• Tax Assessment Reviews can be requested if there are reasonable grounds for believing there were technical or calculation errors during the audit.
• New evidence does not qualify for a Tax Assessment Review; instead, a reconsideration request should be made.
• The FTA’s new document outlines the procedure for requesting a Tax Assessment Review by independent officials.
• Requests can only be made if evidence shows the FTA did not follow correct procedures or made calculation errors during the audit.
• Requests must be submitted to [email protected] within 40 business days of the tax and penalty assessment.
• Extensions can be requested if the deadline cannot be met, with valid reasons provided.
• Examples of valid review requests include:
• Failure of the FTA to notify the taxpayer of an audit.
• Audits conducted beyond the statute of limitations (more than five years).
• Calculation errors in determining tax due.
• Errors in calculating the value of the supply.

Source: insightplus.bakermckenzie.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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