An FTA notice starts a clock counted in business days.
Audits, assessments, penalties and disclosures under the UAE’s Tax Procedures Law all run to fixed periods, and most of them are short. Before anything goes back to the Federal Tax Authority, have the notice read and the figures checked by someone who works on tax disputes.
We reply on WhatsApp within one working hour with what the notice is and what its deadline means. Monday to Friday, 9am to 5pm UK time.
- Taxes
- VAT, excise and Corporate Tax
- The law
- As amended in 2026
- Drafted by
- A chartered certified accountant
- Covers
- The audit notice to the TDRC
Tell us what has arrived
We reply by email. No attachments, nothing sensitive yet.
UAE tax audits and disputes: what we handle
From the first audit notice to a challenge at the Tax Disputes Resolution Committee, and the disclosures businesses make before the FTA asks.
FTA tax audits
The audit notice, what the FTA can ask for, and how an audit becomes an assessment.
02Corporate Tax audits
What a Corporate Tax audit tests: free zone status, transfer pricing, reliefs and deductions.
03Voluntary disclosures
Correcting a VAT or Corporate Tax error before the FTA finds it, and what it costs.
04FTA penalties
Administrative penalties after the 2026 reform, waivers and instalments.
05Reconsideration and the TDRC
Challenging an FTA decision: reconsideration, the TDRC and the courts.
06Tax evasion investigations
Where the FTA alleges evasion: the offences, the time limits and reconciliation.
Three things that make an FTA matter worse
Letting the FTA find it first
An error disclosed before an audit is notified costs 1% of the tax for each month since the return was due. Once the FTA has notified an audit, a fixed 15% is added.
Counting calendar days
Most procedural deadlines are counted in business days from the day a decision is notified. Missing one leaves the business asking the FTA for an extension, which it is not obliged to grant.
Treating a dispute as a pause
Challenging an assessment does not stop the tax being due, and the disputed tax must be paid before the Tax Disputes Resolution Committee will hear an objection.
The deadlines that matter
The main time limits in the Tax Procedures Law (Federal Decree-Law No. 28 of 2022) and its Executive Regulation, as amended with effect from 2026. Each one is explained, with its source, on the page linked.
| When this happens | The deadline | More |
|---|---|---|
| You find an error that underpays tax by more than AED 10,000 | A voluntary disclosure within 20 business days of becoming aware of it | Voluntary disclosures |
| You make a voluntary disclosure, or receive an assessment | The tax is payable within 20 business days | FTA penalties |
| The FTA notifies a decision you disagree with | A reconsideration request within 40 business days of notification | Reconsideration and the TDRC |
| You are notified of the reconsideration decision | An objection to the Tax Disputes Resolution Committee within 40 business days, with the disputed tax paid | Reconsideration and the TDRC |
| You are notified of the Committee’s decision, above AED 100,000 | An appeal to the court within 40 business days | Reconsideration and the TDRC |
| A Corporate Tax period ends | The return is filed and the tax paid within 9 months | Corporate Tax audits |
How we work in the UAE
Most FTA matters are decided on paper: what the records show, how the figures were built, and whether the FTA’s position stands up against the law. That is the work we do.
- We read the notice and confirm what it is and when its deadline falls
- We rebuild the figures behind the return, the assessment or the penalty
- We test the FTA’s position against the law as it stood for the period
- We draft the response, the disclosure or the reconsideration request
When a UAE advocate is needed
Court proceedings, and any matter where the FTA or the Public Prosecution raises possible tax evasion, are for advocates licensed in the UAE.
Where a matter needs one, we say so at the outset, and work alongside the advocate on the figures and the civil tax position.
Living in the UAE, with ties to the UK
The UAE taxes businesses, not individuals’ income. For many people living here, the tax authority still writing to them is HMRC: about UK property, UK pensions, a year of residence that straddled the move, or a gain on something left behind.
That is UK tax work, and it is the other half of this practice. Our page for UK expats in the UAE covers it.
One person across both
Some clients have both: the British owner of a Dubai company, say, with a VAT question from the FTA and a residence question from HMRC. Each authority sees only its own half.
The practice’s principal, Abu Bakar Khalid FCCA, CFA, works on both.
Common questions
How long does the FTA have to decide a reconsideration request?
The FTA must decide within 40 business days of receiving a valid request and tell the business within 5 business days after that. Where necessary it can extend its time to decide by a further 20 business days.
Is it better to disclose an error or wait for an audit?
The penalty for a voluntary disclosure made before an audit is notified is 1% of the tax difference for each month or part month since the return was due. Once an audit has been notified, or where the FTA finds the error itself, a fixed 15% is added to that monthly charge. Where an error underpays tax by more than AED 10,000, a disclosure is also compulsory within 20 business days of becoming aware of it.
Can I challenge an FTA penalty or assessment?
Yes. The first step is a reconsideration request to the FTA, within 40 business days of being notified of the decision. If the outcome is still disputed, an objection can go to the Tax Disputes Resolution Committee and, above AED 100,000, to the courts. Asking for a penalty to be waived or paid in instalments on grounds of circumstance is a separate application.
Does the UAE have personal income tax?
No. Individuals come within Corporate Tax only where turnover from a business activity in the UAE exceeds AED 1 million in a calendar year. Wages, personal investment income and real estate investment income that needs no licence are outside it whatever the amount.
Can you also help with HMRC?
Yes: UK tax is the other half of the practice. If you live in the UAE and still have UK income, property or a UK tax history, our page for UK expats in the UAE covers the UK side, and the UK section covers HMRC enquiries and investigations.
If a notice has arrived, have it read first
Send a screenshot or photo of the FTA notice. We will tell you what it is and what its deadline means, before you commit to anything.
Please do not send bank statements, trade licences, Emirates ID or your TRN at this stage. We only need to see the notice.