UAE's Federal Tax Authority introduced Mechanism on the 'Review of Tax Assessment (and related penalties)'

In accordance with the Federal Decree-Law No. 28 of 2022 on Tax Procedures, a new amicable dispute resolution mechanism has been introduced, which can be sought prior to the submission of a Reconsideration Request.

This mechanism is the 'Review of Tax Assessment (and related penalties)'

Today, the Federal Tax Authority clarified how such a review can be requested!

In summary, taxpayers need to send an e-mail to the Federal Tax Authority on assessmentreview@tax.gov.ae, attaching the following:

- Supporting documents on which the request is based;
- Issued Tax and Administrative Penalties Assessments;
- Tax Audit Results Notification

It is also likely that the Federal Tax Authority expects taxable persons to include a detailed request explaining the reason behind the submission of such request.