VAT Penalties Reconsideration in UAE

 

VAT Penalties Reconsideration in UAE

A business or individual that receives a tax penalty from FTA can apply for a VAT reconsideration in UAE within 20 business days of receiving the penalty. Providing proof of the reasons for VAT reconsideration would allow the authority to review the decision and waive the penalties for late VAT payments.

How to apply for VAT Reconsideration in UAE?

The FTA's website provides a form for VAT reconsideration. Companies can submit VAT reconsideration through the website. However, they must submit the reconsideration form and supporting documents in Arabic to appeal any decisions made by FTA. The FTA won't consider a request or supporting documents submitted in English.



How does FTA React to the VAT Reconsideration filed?

It may take up to 40 business days to respond to a valid and complete Clarification request. FTA will ask for additional information if incomplete requests are submitted, and it can take up to 40 business days for the FTA to respond.

What information is needed to file the VAT Reconsideration Form?

  1. VAT Registration certificate
  2. Emirates ID used for registration
  3. Passport copy used for registration
  4. Registered mobile number and Memorandum of Association to check the affirmed individual.
  5. The amount of penalty
  6. The date of the penalty
  7. Detailed facts and data clarifying the reasons for reconsideration

Documents required for the VAT Reconsideration Form?

If you are not agreed with the penalty decision taken by the Federal Tax Authority (FTA), it is possible to request them to reconsider the decision. VAT reconsideration form can be submitted by the tax registrant, non-registrants, or by a tax agent. 

Before submitting a VAT reconsideration, you must prepare a strong case with evidence and justified reasons that why a penalty should not be imposed.

Following are the documents required for the submission of the UAE VAT reconsideration form:

  1. Passport copy of the authorized signatory
  2. Emirates ID of the authorized signatory
  3. Proof of Authorization (POA or MOA)
  4. Formal case study letter detailing the facts of the matter along with the supporting documentation with legal references

Comments

Post a Comment