Request for Reconsideration: Understanding the Process and Required Documents
In the UAE, a request for reconsideration is the formal, respectful way to ask the tax authority to look again at a decision that does not match your records. You are not lodging a complaint; you are presenting a calm, verifiable file that shows what happened, which rule applies, and what exactly should change. When you approach this step with order facts first, then calculations, then documents the review is quicker, penalties are less likely, and your leadership receives a tidy record it can read in minutes. When the approach is informal, small gaps in dates, names, or totals turn into rounds of questions and avoidable delay. At Vatwise Dubai, our aim is to help you prepare a file that reads clearly on the first pass.
When to File triggers and Scope
You should consider a request for reconsideration when one specific, provable point determines the outcome. Typical examples include a penalty window measured against the wrong dates, a VAT rate applied to the wrong supply, an invoice total misread in review, or a figure posted to the wrong box in a return. Broad pleas to “reconsider everything” blur the decision the reviewer must make; a focused question, stated in plain English and anchored to dated evidence, gives the authority a fair and efficient route to agreement. The more precisely you define the point at issue, the faster a reviewer can confirm it.
Timing Respect the Legal Deadline
Filing a request for reconsideration is time-bound. Your right to submit runs from the date you receive the decision, and the clock does not pause. Note that date immediately, plan backwards, and leave room for internal checks so nothing is rushed on the final day. In your cover letter, name the decision or case number, the tax type and period, and the exact change you are requesting. Confirm that the signatory is authorized and that contact details are monitored. A punctual, complete, and properly signed file earns credibility before a single exhibit is opened credibility that shortens the review.
How to Write a Short, Dated Story
A persuasive Request for Reconsideration reads like a short, dated story. First, state what you reported. Next, state what the authority decided. Then explain calmly and precisely why that decision does not align with the evidence or published guidance. Keep the arithmetic transparent. Reconcile totals across ledgers, filed returns, bank statements and where relevant customs entries so the numbers tie on the first pass. If a translation is necessary, keep terminology consistent and include both versions. The guiding idea is simple: the reviewer should be able to understand your position without opening another system.
Evidence Pack What to Include (Reading Order)
To keep your request for reconsideration moving, assemble a single, well-labelled bundle in the order a reviewer will read it, and make sure names, dates, and amounts match across every page:
- The decision or notification being challenged, with the date of receipt
- Proof of signatory authority (passport/Emirates ID and a power of attorney or board resolution)
- The relevant return(s) and underlying workings, with reconciliations to the general ledger and bank movements
- Tax invoices, credit notes, contracts, and purchase orders for the transactions in scope
- Bank statements or payment confirmations that match invoice and return totals
- Customs import/export statements where goods movement is involved, plus portal logs showing filing times or acknowledgements
Submission Quality Profile Integrity and Summary
Submission quality can decide whether your request for reconsideration moves quickly. In EmaraTax, legal names, license references, addresses, TRN, bank details, and authorized signatories must mirror corporate records character-for-character. Many queries arise from non-tax issues an outdated bank letter, a spelling drift in the legal name, or an expired ID for the signatory. Treat the profile as part of the evidence: when a document proves a figure, the name and date on that document should match the profile that submits it. Begin with a one-page executive summary that states the decision at issue, the remedy sought, and a numbered list of exhibits.
Pre-Submission Check fix the Predictable Pitfalls
Before you lodge your request for reconsideration, run a short pre-submission check. Files stall when totals do not reconcile, when names differ across the license and bank letters, or when the narrative for stock disposals, write-offs, or capital-item adjustments is thin. Timing is another common weak point: credit notes issued after period-end, FX converted using mixed sources, or import entries tied to the wrong TRN. Five minutes of discipline validate master data, confirm closing entries, and tie every figure to a primary document often saves days of correspondence later and helps the reviewer see the position at a glance.
Our Method how Vatwise Dubai Builds Reviewer-Ready Files
Vatwise Dubai structures your request for reconsideration as decision → timeline → reconciliations → exhibits, explained in formal, plain English and signposted with exact page references rather than new narrative. We place proofs beside the numbers they explain, and we correct control issues invoice content, tax-code mapping, or cut-off rules so the same problem does not return next period. Our goal is a submission a reviewer can understand in minutes that also stands on its own if revisited months later. That is what turns order into speed and keeps the discussion focused on facts rather than opinion.
Next Steps act Early, File Precisely
If you believe the decision, you received does not reflect the facts, begin your request for reconsideration early, when documents are current and easy to retrieve. A well-prepared file protects credibility, reduces the chance of penalties, and prevents a small error from echoing into future filings. Vatwise Dubai will confirm eligibility and deadlines, reconcile ledgers to the return, and assemble a pack that reads cleanly from start to finish. With a well-prepared request for reconsideration, you keep your team focused on clients and delivery and you give the authority a simple, verifiable path to a fair correction.
