New FTA Update: Extension of Deadlines for Accepting the Submission of Tax Assessment Review or Reconsideration Requests

The Federal Tax Authority (FTA) has issued Decision No. 1 of 2025, which provides specific cases where taxpayers may be granted an extension to submit a Tax Assessment Review Request or a Request for Reconsideration. This decision, which became effective on 1 March 2025, aims to accommodate taxpayers facing unforeseen challenges that impact their ability to meet the original deadlines.  

Key Cases for Deadline Extensions  

Taxpayers may qualify for an extension if they can provide documentary evidence demonstrating that their delay was due to one of the following reasons: 

• Serious illness or accident affecting the authorized signatory. 

• The death of the authorised signatory, including the Legal Representative, or an immediate family member (first or second-degree relative). 

• A temporary business disruption beyond the taxpayer’s control. 

• A damage of records due to a disaster. 

• A general malfunction in the Authority’s systems.  

• A sudden discontinuation of Business or Business records due to the installation of a new computer system.  

• Authority-requested additional documents that could not be obtained within the prescribed deadlines, provided the taxpayer can prove the inability to obtain such documents within the legally prescribed deadlines. 

• A force majeure to be determined at the Authority’s discretion.  

Cases Where Extensions Will Be Denied 

The FTA has also specified circumstances where an extension request will be rejected, including: 

• The Taxpayer is unaware of their obligations. 

• The delay was caused by the negligence of a third party on whom the Taxpayer relied, such as a Tax Agent or a Legal Representative. 

• A complexity in the topic of the Tax Assessment Review request or the request for Reconsideration, due to which the Taxpayer could not submit the request on time.  

• The Applicant was occupied with business operations. 

What This Means for You 

This decision underscores the importance of timely tax compliance and maintaining accurate financial records. Businesses must ensure they are well-prepared to meet their tax obligations and, in cases of genuine difficulties, promptly gather supporting documentation for extension requests. 

How AMCA Can Help 

Navigating tax regulations can be challenging, and missing a deadline can have serious consequences. AMCA is here to assist you in: 

• Evaluating whether you qualify for a deadline extension under the new FTA guidelines. 

• Preparing the necessary documentary evidence to support your request. 

• Ensuring timely submission of Tax Assessment Review Requests and Requests for Reconsideration. 

• Providing expert tax advisory services to keep your business compliant and stress-free. 

Contact AMCA today to ensure you remain compliant & benefit from expert tax assistance:  +971 4 240 8784 

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