What is the Tax Disputes Resolution Committee — and when do I go there instead of court?

The Tax Disputes Resolution Committee (TDRC) sits under the Ministry of Justice and operates through three regional committees: Dubai, Abu Dhabi (which also handles non-resident cases), and Sharjah (covering the remaining emirates). A taxpayer can't approach the TDRC directly — a reconsideration request must first be filed with the FTA, and only once that's rejected, ignored past its response deadline, or contested can the taxpayer object to the TDRC, within 40 business days of the reconsideration decision. A key precondition before approaching the committee: all due tax and penalties must be settled as the Tax Procedures Law requires, even amounts the taxpayer is disputing.

The committee reviews the objection, gives both sides a chance to present their case, and issues its ruling within 45 business days (extendable to 65 business days where needed). That ruling becomes final and binding where the total disputed tax and administrative penalties don't exceed AED 100,000; above that threshold, either the taxpayer or the FTA may appeal the committee's decision to the competent court. So the TDRC isn't a substitute for the judiciary in every case, but it is the mandatory first stop for most disputes, and it's typically faster and less costly than litigation. RASEEKH represents clients through this objection stage, from drafting the submission through to arguing the case before the committee.