Reconsideration / Waiver Application

A Reconsideration is a formal request asking the Federal Tax Authority (FTA) to review a decision it has made — for example, a tax assessment or an administrative penalty — where you believe the decision was issued in error or without full regard to the facts. A Waiver (or penalty instalment and waiver) application asks the FTA to cancel or reduce penalties in qualifying circumstances. Both are formal channels through which a UAE taxpayer can challenge or seek relief from an FTA decision rather than simply accepting it.

For UAE businesses, an unexpected penalty or assessment can be costly and stressful, and the process for responding is strict in both form and timing. ADS Auditors prepares and submits Reconsideration and Waiver applications on your behalf — building a clear, evidence-backed case in Arabic where required and presenting it to the FTA within the prescribed deadlines.

What's Included

Our Reconsideration and Waiver service covers the full preparation and submission of your application, including:

• Reviewing the FTA decision, assessment or penalty notice to understand the grounds and the deadline for response.
• Assessing the strength of your case and advising whether a reconsideration, waiver, voluntary disclosure or instalment request is the appropriate route.
• Gathering and organising the supporting documents, records and evidence needed to support your position.
• Drafting a clear, structured legal and factual argument, prepared in Arabic where the FTA requires it.
• Submitting the application through the FTA portal within the statutory time limit.
• Responding to any follow-up queries from the FTA and keeping you informed of the outcome.

How It Works

We follow a structured process so your application is complete, accurate and submitted on time:

1. Review — we examine the FTA decision or penalty, confirm the deadline, and identify the grounds available to you.
2. Strategy — we advise on the most suitable approach and the likelihood of a successful outcome.
3. Preparation — we compile the evidence and draft a reasoned submission addressing the FTA's findings point by point.
4. Submission and follow-up — we file the application with the FTA and manage all subsequent correspondence until a decision is reached.

Who Needs Reconsideration / Waiver Application

This service is relevant to any UAE taxpayer that has received an FTA decision it wishes to challenge or seek relief from, including:

• Businesses issued an administrative penalty they believe was applied incorrectly or unfairly.
• Companies that have received a VAT or Corporate Tax assessment they disagree with.
• Taxpayers who missed a filing or payment deadline for reasons they consider justified.
• Entities seeking to reduce, waive or pay penalties in instalments where they qualify.
• Owners and managers who want professional representation in dealings with the FTA.

Why Choose ADS Auditors

As an FTA-registered tax, audit and advisory firm based in the UAE, ADS Auditors understands both the technical tax position and the FTA's procedures for handling reconsideration and waiver requests. We assess your case honestly, build it on evidence and sound legal reasoning, and present it professionally within the required deadlines.

Because timing is critical — applications must be made within the periods set out in UAE tax law — acting quickly matters. With ADS Auditors managing your Reconsideration or Waiver application, you gain a knowledgeable representative who handles the FTA on your behalf and gives your case the strongest possible footing.