ReconsiderationforFine&PenaltyServicesinUAE

You may submit a reconsideration request yourself, but the FTA requires it to be well reasoned, supported by evidence and submitted in Arabic within the required format. Many businesses engage a tax agent or adviser to assess the fine, draft the request and gather supporting documentation, since the reasoning and presentation affect the outcome.

There is no published fixed fee for this service since the work depends on the complexity of the case and the amount of documentation involved. Advisory and reconsideration work of this kind is quoted with a proposal once the fine and its background have been reviewed.

Reconsideration requests must be submitted within strict deadlines set by the FTA from the date the penalty was issued. Missing this window generally forfeits the right to challenge the fine, so the assessment and drafting stages need to begin as soon as the penalty notice is received.

If the FTA rejects the request, the original fine or penalty stands and remains payable. Depending on the case, further options such as escalation through the tax dispute resolution mechanism may be available, though outcomes depend on the strength of the evidence and reasoning originally submitted.

The FTA accepts reconsideration requests for most fines and penalties issued under UAE VAT law, provided there are valid grounds such as an administrative error, a misunderstanding of facts or mitigating circumstances. Eligibility depends on the nature of the penalty and the evidence available to support the case.

You typically need the original penalty notice, VAT returns and records relevant to the period in question, correspondence with the FTA, and any evidence supporting your grounds for reconsideration, such as proof of timely filing or a genuine administrative error. Vigor Accounting and Taxation can help identify and organise the specific documents your case requires.