In such cases, the licensee or an exempted licensee can submit an appeal request to the Federal Tax Authority (The National Assessing Authority).
Is the whole system user-friendly? - Absolutely Yes. A user can easily follow the simple steps to file an appeal against the penalty imposed.
Step 1 : Log in to the Ministry of Finance Portal. (You need to have a registered MoF Corporate account, or create a new account to access the Economic Substance Filing Portal).
Note: An appeal must be submitted for each administrative penalty separately.
Step 2 : Click on "File Appeal" to submit an appeal request.
Note: The system shows the deadline for submitting an appeal request and payment of the penalty.
(i) The deadline for submitting an appeal is (40) forty working days from the date on which such administrative penalty is levied.
(ii)The final deadline for paying the penalty is (40) forty working days from the date on which such administrative penalty is levied.
The calculation of the final deadline for paying the penalty is stopped upon submitting the appeal request, and it will be resumed if the appeal request is rejected or withdrawn.
Step 3 : On the Appeal request page, the applicant must add a simplified explanation of the reason for submitting the appeal request and attach the supporting documents.
Step 4 : Press "Next" and then send the request after reviewing the explanation and the attached documents by pressing "Send".
Note: After sending the request, you will receive the message that your submission has been received.
The National Assessing Authority makes a decision Within (40) Forty working days from the date of meeting all requirements and informsthe applicant of the decision within (5) working days from the date of issuance of the decision.
The National Assessing Authority may request more information/documentation from Licensee and the applicant must provide the required information/documentation within (5) five working days from the date of such request.
Note: The National Assessing Authority has the right to reject appeals in case the information/documentation is not provided.
When providing the new supporting documents that were requested, the National Assessing Authority will review the appeal request and issue a decision within (40) forty working days from the date of receiving the required documents and the applicant will be notified within (5) five working days from the issuance of the decision.
Disclaimer: Content posted is for informational & knowledge sharing purposes only, and is not intended to be a substitute for professional advice related to tax, finance or accounting. The view/interpretation of the publisher is based on the available Law, guidelines and information. Each reader should take due professional care before you act after reading the contents of that article/post. No warranty whatsoever is made that any of the articles are accurate and is not intended to provide, and should not be relied on for tax or accounting advice.
You can access Law including Guidelines, Cabinet & FTA Decisions, Public Clarifications, Forms, Business Bulletins for all taxes (Vat, Excise, Customs, Corporate Tax, Transfer Pricing) for all GCC Countries in the Law Section of GCC FinTax