Overview of Federal Decree-Law No. 28 of 2022
The UAE has introduced a more structured approach to tax litigation through Federal Decree-Law No. 28 of 2022. This law outlines the rights and obligations of taxpayers and the Federal Tax Authority (FTA), providing a clear roadmap for administrative appeals and judicial reviews.
The Dispute Resolution Process
The process typically begins with a request for reconsideration to the FTA. If the taxpayer is dissatisfied with the outcome, the matter can be escalated to the Tax Disputes Resolution Committee (TDRC). It is crucial to adhere to the strict timelines prescribed by the law to avoid forfeiting the right to appeal.
Judicial Review and Finality
Decisions by the TDRC can be challenged in the competent courts under specific conditions. The new law emphasizes transparency and efficiency, ensuring that tax disputes are resolved in a manner that supports the UAE's economic objectives while protecting the legal rights of businesses.