FTA's new procedures for reconsideration and objections — what changed
By Consaya Editorial — 2026-08-16
The FTA changed how you challenge their decisions starting November 2021. This matters if you've had an assessment you disagree with or a ruling from the Tax Disputes Resolution Committee.
Before this, the objection and reconsideration process was less structured. Businesses would file requests but timelines weren't always clear, documentation requirements shifted, and the path to resolution felt opaque. The new procedures tighten that up. You now have a defined process with clearer steps if you want the FTA to reconsider a decision or if you're formally objecting to an assessment.
The key shift is that reconsideration and objection applications now follow specific procedures set by the FTA. This covers decisions made by the Tax Disputes Resolution Committee as well as challenge procedures generally. The rules about paying by instalment during a dispute also changed under the new framework. If you've got an assessment you think is wrong, the steps you need to take are no longer ambiguous.
Most businesses don't end up in disputes with the FTA. But if yours does — whether it's a corporate tax assessment, a VAT adjustment, or a ruling you think is unfair — knowing the procedure ahead of time keeps you from wasting time on the wrong approach. You file your reconsideration or objection through the proper channel, meet their new documentation requirements, and work through it methodically. What used to be a guessing game now has structure. The FTA publishes guidance on their website and through their Tas'heel Centers if you need clarification on which procedure applies to your situation.
Consaya flags compliance deadlines and keeps your tax filings ready for submission, but it won't help you challenge the FTA once they've issued an assessment. That's a separate process with your tax advisor or agent, and it's worth understanding these new procedures before you need them.
If you're facing an objection or reconsideration, don't delay — the new timelines are stricter.