TDRC UAE (2026): Objecting to an FTA Decision at the Tax Disputes Committee
The Tax Disputes Resolution Committee (TDRC) is the body under the Ministry of Justice that hears objections against FTA reconsideration decisions. An objection must be submitted within 40 business days of being notified of the reconsideration decision. The Committee issues its verdict within 20 business days of receiving the objection, extendable by a further 20 business days. Committees sit in Abu Dhabi, Dubai and Sharjah.
When the TDRC is the right forum
Only after a reconsideration request. The TDRC is the second stage of a three-stage system: reconsideration to the FTA how to file a reconsideration request →, then objection to the TDRC, then appeal to the competent Federal Court. Skipping the first stage makes the objection inadmissible.
Two admissibility rules that end most objections early
Under the Tax Procedures Law, an objection is inadmissible if:
- No reconsideration request was submitted to the FTA first. The TDRC does not hear fresh disputes.
- The tax in connection with the objection has not been settled. You generally cannot dispute at this stage while the underlying tax remains unpaid.
The treatment of unpaid penalties (as distinct from tax) has shifted with amendments to the law, and practice can vary by case — confirm your specific position before filing rather than assuming, because an inadmissible objection consumes the deadline.
The process
Submit the objection with the reconsideration decision, the grounds, and evidence. Both you and the FTA are given the opportunity to present your positions. The Committee issues a verdict within 20 business days of receiving the objection, extendable once by 20 business days. Decisions of the Committee can be appealed to the competent court by either party, within the periods set by the applicable rules.
What TDRC objections are typically about
Disputed assessments, penalty amounts the taxpayer says were wrongly calculated or wrongly applied, disputes over the date a return or payment was actually made, and cases where the FTA upheld a penalty despite evidence of compliance. Corporate tax cases have grown as the first filing cycles complete and penalties are issued the full penalty table →.
Cost of getting this wrong
Each stage has a hard deadline, and each has admissibility conditions. A dispute that starts with the wrong procedural route — a reconsideration where an assessment review was required, or a TDRC objection without a prior reconsideration — is usually lost on procedure rather than merits. The sequence matters as much as the argument.
We assess which stage your case belongs at before the deadline decides for you penalty and dispute advisory →.
We prepare penalty disputes from AED 499.
Fixed fees, every return reviewed by a qualified tax advisor, filed on EmaraTax before your deadline.