# Federal Tax Authority Decision No. 1 of 2025 on Cases of Extension of the Deadlines for Accepting the Submission of a Tax Assessment Review Request or a Request for Reconsideration - Source page: https://solvefortax.com/legislation/316 - Topic: Tax Procedures - Type: Federal Tax Authority Decision - Status: Active - Chapter: VI. Anti-Abuse and Compliance Measures - Issued: February 17, 2025 - Effective: 1 March 2025 - Official PDF: https://solvefortax.com/api/pdfs/FTA-Decision-No-1-of-2025.pdf - Publisher: Solve for Tax, UAE Tax Law Library (https://solvefortax.com/) ## Summary This Decision establishes the framework for extending deadlines for submitting Tax Assessment Review requests and Reconsideration requests under the UAE tax procedures regime. The Decision was approved by the Board of Directors at its 36th meeting held on 13 December 2024 and derives its authority from Federal Decree-Law No. 28 of 2022 on Tax Procedures and its Executive Regulation (Cabinet Decision No. 74 of 2023). The Decision specifies eight distinct cases where the Federal Tax Authority may approve deadline extensions based on documentary evidence, including serious illness or accidents, death of authorized signatories or close family members, business disruptions beyond the taxpayer's control, disaster-related damage to records, system malfunctions, and force majeure situations. Conversely, the Decision explicitly rejects extensions in four specific circumstances, primarily related to taxpayer negligence, lack of awareness of obligations, reliance on third-party negligence, and complexity of matters or business pressures. ## Key points • Effective date: 1 March 2025 • Issue date: 17 February 2025 • Approved by the Board of Directors at its 36th meeting on 13 December 2024 • Applies to extensions for Tax Assessment Review requests and Reconsideration requests • Eight cases where deadline extensions may be approved: (a) accident or serious illness of authorized signatory; (b) death of authorized signatory or first/second-degree family members; (c) temporary business disruption beyond person's control; (d) damage of records due to disaster; (e) general malfunction in Authority's systems; (f) sudden business/records discontinuation due to new computer system installation; (g) Authority's request for additional documents that taxpayer cannot obtain within prescribed deadlines; (h) force majeure at Authority's discretion • Documentary evidence must be submitted with extension request • Four cases where extensions shall be rejected: (a) taxpayer unaware of obligations; (b) delay caused by negligence of third party (Tax Agent or Legal Representative); (c) complexity of Tax Assessment Review or Reconsideration topic; (d) applicant busy running business • Implements provisions under Federal Decree-Law No. 28 of 2022 on Tax Procedures • Implements Cabinet Decision No. 74 of 2023 on Executive Regulation of Tax Procedures ## This document relies on - [Federal Decree-Law No. 28 of 2022 on Tax Procedures](https://solvefortax.com/legislation/72) (issued under) - [Cabinet Decision No. 74 of 2023 on Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures](https://solvefortax.com/legislation/147) (issued under) ## Full text This is not an official Translation: # Cases of Extension of the Deadlines for Accepting the Submission of a Tax Assessment Review Request or a Request for Reconsideration **Federal Tax Authority Decision No. 1 of 2025 – Issued 17 February 2025 – (Effective 1 March 2025)** --- ## The Chairman of the Board of Directors of the Federal Tax Authority has decided: - Having reviewed the Constitution, - Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments, - Federal Decree-Law No. 28 of 2022 on Tax Procedures, and its amendments, - Cabinet Decision No. 74 of 2023 on the Executive Regulation of the Federal Decree-Law No. 28 of 2022 on Tax Procedures, and - Pursuant to the approval of the Board of Directors on the Authority's Memo on the cases of extension of the deadlines for accepting the submission of a Tax Assessment Review request or a request for Reconsideration at its 36th meeting held on 13 December 2024. ## Article 1 – Cases in which the Deadline for Accepting the Submission of a Tax Assessment Review Request or a Request for Reconsideration may be extended The Authority may approve extending the deadline for accepting the submission of a Tax Assessment Review request or a request for Reconsideration, based on the documentary evidence submitted with the extension request, where non-compliance with the specified deadlines was due to one of the following cases: a. The occurrence of an accident or a serious illness for the authorised signatory. b. The death of the authorised signatory, including the Legal Representative, or any of his/her family members (of first or second-degree). c. A temporary Business disruption that is beyond the Person's control. d. A damage of records due to a disaster. e. A general malfunction in the Authority's systems. f. A sudden discontinuation of Business or Business records due to the installation of a new computer system. g. The Authority's request for additional documents from the Taxpayer, provided that the Taxpayer can prove the inability to obtain such documents within the legally prescribed deadlines. h. A force majeure to be determined at the Authority's discretion. ## Article 2 – Cases in which the Extension of Deadline for Accepting the Submission of a Tax Assessment Review Request or a Request for Reconsideration is rejected The Authority shall reject extending the deadline for accepting the submission of a Tax Assessment Review request or a request for Reconsideration in any of the following cases: a. The Taxpayer is unaware of their obligations. b. The delay was caused by the negligence of a third party on whom the Taxpayer relied, such as a Tax Agent or a Legal Representative. c. A complexity in the topic of the Tax Assessment Review request or the request for Reconsideration, due to which the Taxpayer could not submit the request on time. d. The Applicant was busy running their Business. ## Article 3 – Implementation of the Decision This Decision shall be published in the Official Gazette and shall come into effect as of 1 March 2025.