Request for Reconsideration: Best Practices for Challenging FTA Decisions
When an FTA decision lands on your desk and does not reflect what truly happened, it is reasonable to feel concerned. You are entitled to a clear, respectful way to correct the record. A request for reconsideration provides that path. Treated as a calm, evidence-led conversation, it invites the Federal Tax Authority to look again at a single decision with the right context, not to relitigate your entire history. At Vatwise Dubai, we keep the language plain, the attachments tidy, and the tone measured so a reviewer can understand your position in minutes, using documents that are easy to verify
When to use it (scope and triggers)
Use a Request for Reconsideration when the point of dispute is concrete and traceable. Typical triggers include a timing mismatch between supply and posting, a misapplied tax code, incomplete shipping proof on a zero-rated export, or a place-of-supply conclusion that does not match the contract. Be precise about scope. Name the decision reference, the tax period, and the exact amount in dispute. Then state the result you seek in one sentence. Your role is to bridge the gap between the rule as written and the facts as documented, so the correction becomes the natural conclusion.
Make your case easy to follow
Clarity is your best advocate. Frame the Request for Reconsideration as a guided walkthrough that a non-specialist could follow. Begin with a short overview in everyday language. Follow with a simple timeline that ties each event to a document and a page number. When you quote a figure, place the source beside it. When a legal rule matter such as the evidence standard for zero-rating quote only the relevant line and connect it immediately to the invoice, transport record, or bank proof in your file. Keep the tone courteous and factual throughout; clarity shows respect for the reviewer’s time.
Prepare before you draft
Preparation decides most outcomes before you upload a page. Before drafting your request for reconsideration, reconcile returns, ledgers, and source documents so they tell one consistent story. Check legal names (including Arabic forms), TRN, invoice sequences, and the dates of supply versus posting. If a supplier issued a credit note, include it with context. If a contract amendment moved delivery or consideration, highlight the clause and the effective date. Resolve internal inconsistencies now so the reviewer is never left to choose between two versions of events.
What to include in your package
For speed and clarity, organize your request for reconsideration package as follows:
- A one-page cover letter naming the decision challenged, the relief requested, and a short table that maps each point in your narrative to a numbered exhibit.
- A concise timeline with document references and page numbers, so the reviewer can verify each step in seconds.
- An evidence pack (contracts, tax invoices, transport or export records, payment confirmations, reconciliations) labelled consistently and legibly.
- A brief technical note that cites the exact VAT provisions and applies them to your facts in plain language.
Pitfalls to avoid
Avoid small missteps that cost time. Generic templates make your case feel impersonal, while unindexed “data dumps” hide the one point you most need the reviewer to see. Cropped screenshots from portals are hard to verify; whenever possible, attach original PDFs. If an Arabic document is decisive, add a certified translation or a faithful side-by-side summary. And be candid about any uncertainty acknowledge it and show how you resolved it. A careful request for reconsideration demonstrates confidence without overstating the facts.
Example: Fixing a zero-rated export assessment
Consider a familiar example. An assessment rejects zero-rating on exported goods for “insufficient evidence.” A focused request for reconsideration can turn this around. Identify the assessment reference and the amount at stake, then present the export contract, commercial invoice, packing list, airway bill or bill of lading, customs exit confirmation, and bank payment on one clear trail. Explain how each item satisfies the evidentiary test for zero-rating and point to the dates that prove movement of goods and the customer outside the UAE. If the issue was a timing mismatch across periods, reconcile postings and show exactly where the totals land in the return.
Submission format and timing
Presentation matters as much as content, and deadlines matter too. Combine everything into a single, indexed PDF with bookmarks; keep file names consistent and exhibits numbered. If calculations sit at the center of your case, attach a simple spreadsheet printout and ensure totals match your accounting system. Where third-party confirmations clarify facts, include signed statements from customers or suppliers. Respect the statutory deadline, but do not rush a thin file; completeness today saves weeks of avoidable clarifications tomorrow. Some matters are straightforward; others involve cross-border place-of-supply, input-tax apportionment, or long evidence chains nuances that benefit from a second pair of eyes.
How Vatwise Dubai can help
Vatwise Dubai can help at any stage. We review drafts, assemble exhibits, and where appropriate represent you so your request for reconsideration is concise, courteous, and persuasive. Our job is practical: make your position easy to understand and easy to verify, so the reviewer can adjust the decision with confidence and close the case on solid grounds. If the decision you received does not reflect your facts, you have a constructive route to correct it. With calm writing and disciplined evidence, your request for reconsideration can replace frustration with structure: one story, one set of documents, one clear ask.
