FTA Decision No. 1 of 2025: Deadline Extensions for Tax Review Requests

UAE, 27 February, 2025 : The Federal Tax Authority (FTA) has issued Decision No. 1 of 2025, outlining conditions under which the deadlines for Tax Assessment Review Requests or Requests for Reconsideration may be extended. The decision, issued on February 17, 2025, will take effect from March 1, 2025.

Cases Eligible for Deadline Extensions

The FTA may approve an extension if a taxpayer can provide documentary evidence that non-compliance was due to:

• Serious illness or an accident affecting the authorized signatory.
• Death of the authorized signatory, legal representative, or immediate family members.
• Temporary business disruptions beyond the taxpayer’s control.
• Record damage due to disasters.
• Malfunctions in the FTA’s systems.
• Business record loss due to system upgrades.
• Delays in obtaining additional documents requested by the FTA.
• Any other force majeure event determined by the Authority.

Cases Where Extensions Are Not Granted

The FTA will reject deadline extensions in cases where:

• The taxpayer was unaware of their obligations.
• The delay was due to negligence of a third party, such as a tax agent or legal representative.
• The complexity of the tax issue prevented timely submission.
• The applicant was too busy managing their business.

Implementation

This decision will be published in the Official Gazette and will become effective from March 1, 2025. The FTA aims to ensure flexibility in exceptional circumstances while maintaining compliance and efficiency in tax administration.