I disagree with an FTA decision — what's a reconsideration request and when do I file one?

A reconsideration request lets anyone subject to an FTA decision — a tax assessment, a penalty, or a rejected application — ask the Authority itself to review that decision, without needing to be registered with the FTA or have a tax agent appointed. It's filed through EmaraTax, from the taxable person's profile under "Other Services," then "Reconsiderations," within 40 business days of receiving the original decision (an extension is sometimes available per Federal Tax Authority Decision No. 1 of 2025). The request must lay out the factual and legal grounds for the objection, with supporting documents attached in an accepted format (Word, Excel, PDF, or image files), each capped at 5 MB.

The FTA then has up to 45 business days from receiving a complete application to respond, a period that can be extended at its discretion. If the request is rejected or goes unanswered, the next step is an objection before the Tax Disputes Resolution Committee. One important limitation: you can't file a reconsideration request if you've already submitted a tax assessment review request for the same assessment, unless a decision has been issued on it or its response deadline has lapsed. RASEEKH helps clients build the request on solid grounds and keep to these tight deadlines — missing the 40-business-day window closes this door for good.