Request for Reconsideration: How to Strengthen Your Case with the FTA
When an FTA decision does not reflect your documents or the law, a request for reconsideration is your formal, respectful way to ask for a second look. Used well, a request for reconsideration replaces opinions with facts, lays out the timeline in plain steps, and helps the reviewer validate your position quickly. At Vatwise Dubai, we treat the process like an audit file: every statement links to a source, and every source is easy to find.
When it is worth filing
Submit a request for reconsideration when there is a specific decision to correct an assessment, penalty, refund result, or registration outcome. The window is statutory, so timing matters. Precision matters too: name the exact decision, the period it covers, and the single point that changes the result. A focused request for reconsideration is faster to read and faster to decide than a long narrative of your full history.
Build the case on evidence
Outcomes turn on proof. Before drafting, match your ledgers to contracts, invoices, customs entries, and bank movements, then pull only the documents that prove your point. A strong request for reconsideration links each figure to a primary source (contract, tax invoice, airway bill, payment proof) and to a simple calculation. Where judgment is involved partial exemption, mixed-use costs, or timing state your method, show the alternative you considered, and explain briefly why you chose your line. This helps the reviewer rebuild your numbers without coming back to you for context.
Keep the timeline tight
The reviewer should see events in order: contract signed → goods delivered/services supplied → invoice issued → payment received → period closed → decision issued. In your request for reconsideration, make dates agree across ledgers, documents, and portal entries. If the issue is timing a late credit note, export proof received after filing say so clearly and include the document that resolves it. Clean chronology is the fastest way to turn complex facts into a clear position.
Make EmaraTax easy to read
Treat the portal like a reading file, not just a set of boxes. Prepare the request for reconsideration offline, run a maker–checker review, and upload attachments in the order a reviewer will read them. Name files by entity, period, and purpose (e.g., ABC-LLC_2024Q4_Invoice-Trail.pdf). Keep explanations short and placed where a question is likely; a precise page reference beats a long paragraph. Store the case number and acknowledgement with the same index so status is obvious at a glance.
A compact checklist to stay on track
- Identify the exact decision, the legal basis cited, and the period affected; state the one point that changes the outcome.
- Bridge original figures to revised figures line by line and tie each movement to the general ledger.
- Attach primary evidence (contracts, tax invoices, credit notes, customs/shipping proof) in reading order.
- Add a one-page note for any judgment-based item showing the method used and the alternative considered.
- Align portal entries, dates, and bank proofs to the same chronology; file acknowledgements and payment references with the schedules they support.
Explain the cash not only the principle
A successful request for reconsideration may increase tax due, reduce a liability, or create a credit to carry forward or refund. Quantify the impact simply and agree the route with treasury before you submit. Place payment confirmations or refund acknowledgements next to the schedules they support so the end-to-end trail is visible on one page set. When the cash story matches the numbers, the file feels complete and decisions come faster.
Tone and governance matter
Write in factual, courteous language and point to documents by title and page. Internally, assign clear roles preparer, reviewer, approver set sensible thresholds, and keep version history so edits are visible and reversible. An organized request for reconsideration respects the reviewer’s time and usually receives a shorter, more decisive response.
How Vatwise Dubai helps
We keep your request for reconsideration calm, readable, and defensible. Within the statutory window, we scope the issue, assemble a short-indexed pack, and draft a submission that points to exact pages and schedules rather than creating new narrative. If the FTA asks for clarification, our replies reference the place in your evidence that answers the question. Where your case touches other filings refunds, penalties, or registration changes we coordinate the timetable so cash and compliance stay aligned. If you value order, discretion, and documents that explain themselves, this is the path to a fair outcome while your team stays focused on running the business.
