As previously reported, the UAE Federal Tax Authority (FTA) has implemented new procedures for applications requesting reconsideration and objections of decisions from 1 November 2021. In order to provide further guidance on the new procedures, the FTA published Tax Procedures Public Clarification TAXP003 on 6 November 2021. The main guidance is provided as follows:
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Detailed Discussion
Timelines for objection and appeal
In order to grant taxpayers a wider window of opportunity to o…