FTA Decision FTA Decision No. 1 of 2025 Federal Tax Authority

FTA Decision 1/2025 — Extending deadlines for review and reconsideration requests

Federal Tax Authority Decision No. 1 of 2025 on the Cases of Extension of the Deadlines for Accepting the Submission of a Tax Assessment Review Request or a Request for Reconsideration

In force Issued 17 February 2025 In force from 1 March 2025

Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)

Official Arabic title
قرار الهيئة الإتحادية للضرائب رقم (1) لسنة 2025 — حالات تمديد مدة قبول تقديم طلب مراجعة التقييم الضريبي أو طلب إعادة النظر
Document type
FTA Decision
Number
1
Issued by
Federal Tax Authority
Issued
17 February 2025
In force from
1 March 2025
Applies to
Persons who missed the deadline for a Tax Assessment Review request or a Reconsideration request.
Current position
In force from 1 March 2025. Issued 17 February 2025 by the Chairman of the FTA Board.
Topics
Tax Procedures & the FTA ·
Official text
Official Arabic text · English translation (unofficial)

Factual summary

Lists the cases in which the FTA may accept a late Tax Assessment Review request or Reconsideration request, on documentary evidence: accident, serious illness or death affecting the authorised signatory, temporary business disruption, records destroyed in a disaster, FTA system failures, a new computer system, documents that could not be obtained in time, and force majeure. It also lists cases that never justify an extension, including reliance on a negligent tax agent or legal representative.

What it means in practice Professional insight

Who: taxpayers and tax agents handling assessment disputes. What to check: diarise the statutory deadlines, and if one is missed, whether the reason fits a listed case and what evidence supports it; reliance on an agent's delay or business pressure is not accepted.

Key provisions

  • Art. 1 The FTA may approve extending the deadline for a Tax Assessment Review request or a Reconsideration request, on documentary evidence submitted with the extension request, where the missed deadline was due to one of eight listed cases.
  • Art. 1(a)–(d) Accident or serious illness of the authorised signatory; death of the authorised signatory (including the Legal Representative) or of a first- or second-degree family member; temporary business disruption beyond the Person's control; damage to records due to a disaster.
  • Art. 1(e)–(h) General malfunction in the FTA's systems; sudden discontinuation of the business or its records due to installing a new computer system; an FTA request for additional documents that the taxpayer proves he could not obtain within the legal deadlines; force majeure assessed by the FTA.
  • Art. 2 The FTA rejects an extension where the taxpayer was unaware of his obligations, the delay was caused by the negligence of a third party he relied on (such as a Tax Agent or Legal Representative), the subject of the request was complex, or the applicant was busy running his business.
  • Art. 3 Published in the Official Gazette; effective 1 March 2025.

What changed

  1. 17 February 2025 Issued
  2. 1 March 2025 In force

Relationship chain

Law → decisions made under it → amendments → guidance and announcements; oldest first within each level.

  1. 30 September 2022 Federal Decree-Law FDL 28/2022 — Tax Procedures Law In force — amended
    1. 11 June 2017 Federal Law FL 7/2017 — former Tax Procedures Law — Replaced by this law from 1 March 2023 Superseded
      1. 24 September 2017 Cabinet Decision CD 36/2017 — Former Tax Procedures Executive Regulation (repealed) — Executive Regulation of this law Repealed
      2. 1 May 2018 Cabinet Decision CD 23/2018 — Tax Disputes Resolution Committees — Made under it In force
      3. 28 December 2021 Cabinet Decision CD 105/2021 — Instalments, waiver and refund of administrative penalties — Made under it In force
      4. 2 September 2022 Cabinet Decision CD 85/2022 — Who is a UAE tax resident — Made under it In force (see Corporate Tax)
    2. 24 September 2017 Cabinet Decision CD 40/2017 — Administrative penalties: VAT, Excise Tax and Tax Procedures (schedule in force from 14 April 2026) — Made under it In force — amended
      1. 28 April 2021 Cabinet Decision CD 49/2021 — 2021 replacement of the tax penalty tables — Amends it In force
      2. 9 October 2025 Cabinet Decision CD 129/2025 — New tax penalty amounts from 14 April 2026 — Amends Art. 1 In force
    3. 10 July 2023 Cabinet Decision CD 74/2023 — Tax Procedures Executive Regulation — Executive Regulation of this law In force — amended
      1. 16 August 2023 FTA Decision FTA Decision 14/2023 — Extra conditions for a firm to register as a tax agent — Made under Art. 12(2)(d) In force
      2. 13 December 2023 FTA Decision FTA Decision 15/2023 — Annual CPD hours for individual tax agents — Made under it In force
      3. 15 January 2024 FTA Decision FTA Decision 1/2024 — Professional standards and black points for tax agents — Made under it In force
      4. 23 March 2026 Cabinet Decision CD 17/2026 — Amendments to the Tax Procedures Executive Regulation — Amends Arts. 3, 10, 18, 26, 28 In force
      5. 2 June 2026 FTA Decision FTA Decision 4/2026 — Keeping records as electronic copies or photocopies — Made under Art. 4(2) In force
    4. 19 July 2024 FTA Decision FTA Decision 5/2024 — When private clarification fees are refunded — Made under it In force
    5. 1 November 2024 FTA Decision FTA Decision 8/2024 — Correcting VAT return errors that do not change the tax due — Made under it In force (see VAT)
    6. 17 February 2025 FTA Decision FTA Decision 1/2025 — Extending deadlines for review and reconsideration requests — Made under it In force
    7. 13 March 2025 Ministerial Decision MD 64/2025 — Earlier e-invoicing service-provider accreditation (repealed) — Made under it Superseded (see E-Invoicing)
    8. 12 September 2025 Ministerial Decision MD 243/2025 — E-invoicing system — Made under e-invoicing provisions In force — amended (see E-Invoicing)
    9. 9 October 2025 Cabinet Decision CD 106/2025 — E-invoicing violations and penalties — Made under it In force (see E-Invoicing)
    10. 4 December 2025 FTA Decision FTA Decision 9/2025 — Declining refunds of residual amounts during a tax audit — Made under it In force
    11. 11 June 2026 FTA Decision FTA Decision 7/2026 — Disposal of seized and abandoned goods — Made under it In force

Official sources

Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)

Related services: VAT Health Check · Corporate Tax

Last verified against official sources: 26 October 2026 · اقرأ بالعربية

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General information, not tax advice. Each record is checked against the official source; where they differ, the official Arabic text prevails.