May 29, 2021 
VAT
UAE VAT Update – Amendment in Tax Procedure related to Reconsideration Application
The UAE government has issued Cabinet Resolution No. (51) of 2021 Modifying some provisions of Cabinet Resolution No. (36) of 2017 on the Executive Regulations of Federal Law No. (7) of 2017 on Tax Procedures specifically the provision of Article (26) of Executive Regulations of Federal Law No. (7) of 2017 on Tax Procedures.
The key takeaways from the Cabinet Resolution No. (51) of 2021 as following:
- The excuse for the penalty should acceptable to the Authority
- Evidence is available to justify the excuse
- Reconsideration Application must be submitted in 40 workings days
- The taxpayer shall demonstrate that they have corrected the violation
- The Reconsideration Application is submitted in the specified form
- The Authority will reject the application if it is proven that the taxpayer committed the violation intentionally
- The tripartite committee will review and issue a decision in (40) business days from the date of receiving the application
