VAT Returns deadline is 28th of every month. Excise Tax Returns deadline is 15th of every month ESR Notification Submission deadline, 6 months from the end of the financial year ESR Report Submission deadline, 12 months from the end of the financial year Click here to know the Foreign Exchange (FX) rates applicable for VAT from the UAE Central Bank website
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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

For filing the reconsideration application please get in touch with Spectrum and get more insight about the same.


Why choose Spectrum Auditing?

Spectrum Auditing team is well equipped to advise and take care of your requirements of Value Added Tax (VAT). Our passion and heart lie in serving the clients and we aim to keep client’s satisfaction as our primary motto. We are registered Auditors under the Ministry of Economy UAE and also registered Tax Agent from Federal Tax Agency UAE, Dubai providing dedicated Audit, Accounting, Tax services, Financial Advisory and Business Advisory Services complying regulatory requirements.


Reach us to have a frills free life in your journey in UAE. We at Spectrum will assist you in taking care of all the procedures involved in the VAT process. Call us today for any kind of assistance at +971 4 2699329 or email us at [email protected] to get all your queries addressed. Spectrum is your partner in your success.




Balaram Vuchidi

Managing Director
+971 50 9866 466
[email protected]
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