UAE FTA TAXP008 Advisory in Dubai

Purpose of Tax Assessment Review

The main objective of the Tax Assessment Review is to provide taxpayers with a fair and independent internal review of:
● Tax assessments (full or partial), and
● Related administrative penalties
The review is conducted by FTA officials who were not part of the original audit team, ensuring objectivity and neutrality.
The review is based strictly on:
● Facts and documents already submitted during the tax audit, and
● Audit procedures followed by the FTA.

Eligibility – When can a Tax Assessment Review be filed?

A taxpayer may request a Tax Assessment Review within 40 business days from the date of notification of the tax assessment if there are reasonable grounds, including but not limited to:
Legal & Technical Errors
● Incorrect application of UAE tax laws or tax treaties
● Incorrect tax treatment of transactions
● Errors in valuation of taxable supplies
Calculation & Estimation Errors
● Mathematical errors in tax computation
● Incorrect basis used for estimated tax assessments
● Errors in calculating excess inventory (Excise Tax)
Audit Procedure Errors
● Audit conducted without prior notification
● Audit covering periods not mentioned in audit notification
● Audit conducted after expiry of limitation period (generally 5 years)
● Failure to consider documents submitted during audit
● Failure to request relevant supporting documents
● Failure to send audit results to registered address
Penalty-Related Errors
● Incorrect imposition of administrative penalties
● Penalties arising from incorrect tax differences

Services

Abu Dhabi

Dubai

Sharjah