UAE Tax Disputes & Tax Litigation Lawyers
UAE tax dispute lawyers for corporate tax, VAT and FTA decisions
MBH Advocates & Legal Consultants advises and represents businesses and taxpayers in disputes involving the UAE Federal Tax Authority (FTA), tax assessments, administrative penalties, and tax-related proceedings. We assess the legal merits, available evidence, applicable tax regime and competent forum before recommending a response. Our focus is on legal challenges, dispute resolution and litigation, including matters concerning Corporate Tax, Value Added Tax (VAT) and Excise Tax.
Our tax litigation approach distinguishes substantive tax liability from procedural defects, evidential shortcomings and the statutory requirements governing each challenge. The availability of reconsideration, objection or judicial proceedings depends on the decision, notification date, applicable law and case-specific conditions.
Our UAE tax dispute resolution approach
- Initial tax decision review: analyse the FTA assessment, penalty, audit correspondence, statutory basis, calculations and notice.
- Evidence and risk assessment: review tax returns, invoices, accounting records, contracts, transaction history, reconciliations and correspondence.
- Administrative remedies: consider an FTA reconsideration request and any available subsequent objection before the competent Tax Disputes Resolution Committee.
- Tax litigation: assess the jurisdiction, admissibility, statutory preconditions and evidence required for a court challenge when available.
- Resolution and implementation: advise on lawful settlement opportunities, payment, refund, compliance and the effect of decisions.
Important: tax disputes can involve strict statutory deadlines and payment or security conditions. Seek individual advice immediately after receiving an FTA notification; this page does not substitute for a current deadline assessment.
Corporate Tax, VAT and Excise Tax cases
Our legal assessment may address UAE Corporate Tax disputes, taxable-income adjustments, deductions, exemptions, free-zone qualifying-person issues, registration and filing penalties, and challenges to tax assessments. VAT disputes may concern input-tax recovery, zero-rating, exemptions, place of supply, imports and exports, incorrect invoices, refund rejections and audit findings. Excise Tax matters can involve classification, valuation, registration, reporting and penalty decisions.
We examine both the taxpayer’s position and the FTA’s potential counterarguments, including transaction substance, documentary support, procedural compliance, limitation and the proper interpretation of current law.
FTA reconsideration, tax objections and court proceedings
The Federal Tax Authority provides an administrative route for requesting reconsideration of certain decisions. Depending on the result and statutory requirements, a qualifying dispute may proceed to the Tax Disputes Resolution Committee and, where permitted, the competent court. We prepare reasoned legal submissions supported by records and a clear chronology of notifications, decisions and procedural steps.
Not every grievance follows an identical route. Eligibility, required payments, guarantees, challenge periods, grounds for rejection and competent jurisdiction must be verified under the tax legislation in force on the relevant dates. We do not assume that merely filing a challenge automatically suspends collection or enforcement.
Tax audits, administrative penalties and refunds
Disputes may arise from FTA audits, requests for information, tax adjustments, penalties, voluntary disclosures, assessment calculations and rejected refunds. We identify which contemporaneous records prove the taxpayer’s position, which factual assumptions are unsupported, and whether the law allows any reduction, reconsideration or further challenge.
For refund disputes we examine the tax-credit basis, submitted evidence, notices and applicable refund procedure. For penalty matters we analyse the specific statutory provision, culpable conduct where legally relevant, calculation methodology, notification and available challenge mechanism.
2026 UAE tax developments and official sources
Tax procedure and VAT rules continue to evolve. Ministry of Finance announcements confirm amendments to the Tax Procedures regime effective from January 2026, amendments to its executive regulations effective 1 April 2026, and VAT legislative and executive-regulation changes in 2026. Accordingly, each case must be assessed against the consolidated legislation and any applicable transitional provisions rather than relying on superseded guidance.
Official references: FTA Tax Dispute Resolution; 2026 Tax Procedures Executive Regulation amendments; 2026 VAT law amendments; 2026 VAT Executive Regulation amendments.
Request a UAE Tax Dispute Assessment: contact MBH Advocates & Legal Consultants with the FTA decision and supporting records. Confidential enquiries are reviewed to identify the relevant issues and next steps; no outcome is guaranteed.
Frequently asked questions about UAE tax disputes
The correct route may begin with an FTA reconsideration request, followed where legally available by an objection before the competent Tax Disputes Resolution Committee and a court challenge. The statutory conditions and time limits must be checked against the decision and current law.
MBH provides legal assessment and representation for disputed UAE Corporate Tax assessments, penalties and related issues where legally permitted, including evaluating evidence, statutory interpretation, jurisdiction and remedies.
Potentially, subject to the nature of the decision, procedural prerequisites, available grounds and applicable deadlines. The facts, tax returns, notices and calculation should be reviewed before filing.
Reconsideration is an administrative mechanism through which a person may request the Federal Tax Authority to review a decision, in whole or in part, subject to the applicable Tax Procedures rules.
It is an administrative dispute resolution forum for qualifying objections concerning tax decisions after the relevant prior steps. An objection requires appropriate grounds and supporting documents; jurisdiction and admissibility requirements apply.
Court access and the required prior steps depend on the legislation and the contested decision. Not all tax disputes can bypass administrative stages. Obtain case-specific procedural advice.
Yes. Tax reconsideration, committee objections and court challenges may have different statutory periods. Because the consequences of missing a deadline can be serious, the decision and notification dates must be examined immediately.
Do not assume so. Whether recovery or enforcement is suspended depends on the applicable law and any competent order or mechanism.
Provide the FTA decision and notification, all tax returns, audit requests and responses, invoices, contracts, bank and accounting records, penalty calculations, payment records and relevant correspondence.
A rejection may be reviewable through applicable administrative and judicial mechanisms, depending on its legal nature and the requirements in force. Supporting invoices and records are often central.
The applicable treatment depends on the entity, activity, relevant tax period and statutory conditions. A free-zone location alone does not settle the Corporate Tax position.
This page describes legal dispute assessment and representation. Specialist tax-accounting or filing work should be confirmed separately; tax compliance and courtroom representation are distinct functions.
Last content review: 22 October 2026. Tax legislation and procedures may change, and all deadlines and legal propositions require verification for the specific decision and tax period.