Cabinet Resolution No. (23) of 2018 Concerning the Formation of Tax Disputes Resolution Committees, and its Relevant Regulations and Procedures (tax law)

Article (1)  
Definitions  
In application of Provisions of this Resolution, the following words and phrases shall 
have the meanings assigned to them, unless the context indicates otherwise:  
Ministry  : The Ministry of Justice.  
Competent Minister  : The Minister of Justice.  
Object  : A written or electronic objection submitted to 
committees subject to provisions of law and this 
Resolution . 
Objector  : A natural or legal person submitting the objection 
either this is made by himself/itself, legal 
representative or tax agent . 
Authority  : The Federal Tax Authority established pursuant to 
Federal Decree -Law No. (13) of 2016.  
Committee(s)  : Tax disputes resolution committee (s). 
Competent 
Department  : Department of tax disputes resolution committees at 
the Ministry .

Article (2)  
Formation of Committees  
1.  Permanent committees for tax disputes resolution shall be formed as follows:  
a. Tax disputes resolution committee -Abu Dhabi.  
b. Tax disputes resolution committee -Dubai.  Cabinet Resolution of 20 18 Forming the Tax Disputes Resolution Committees, Its Bylaws, and 
Procedures to be Followed before it  3 
 c. Tax disputes resolution committee -Sharjah.  
2. Each committee shall be headed by a judicial auth ority member and two expert 
members registered at tax roll of experts and a resolution by the Minister shall be 
issued for their appointment in coordination with the Minister of Finance.  
3. Each committee shall have one judicial authority member and an expert  listed in 
the tax roll of experts standing -by, and a resolution by the Minister shall be issued 
for their appointment in coordination with the Minister of Finance.  
4. Membership period in committees shall be one year and may be renewed for a 
similar period (s) for not more than three (3) years.  
5. If the period expires and no resolution is taken to renew the membership, the 
committee shall proceed its work until a resolution of renewal or reformation is 
issued.

Article (3)  
Venue for the C ommittees' Meetings to be Convened  
1. Committees formed pursuant to this Resolution shall convene its meetings at the 
headquarter determined by a resolution of the Minister.  
2. Territorial jurisdiction of each committee shall be determined according to the 
place  in which the address of the objector indicated in the tax registration file at 
the Authority is located.  
3. The exception of clause (2) of this article is that tax disputes resolution committee 
in Sharjah Emirate shall be the competent jurisdiction if the ad dress of the objector 
as indicated in the tax resignation file at the Authority locates in Sharjah, Ras al -
Khaimah, Ajman, Fujairah,  or Umm al -Quwain Emirates.  
4. If the objector is a foreign company and its address indicted in its tax registration 
file at th e Authority outside UAE, tax disputes resolution committee in Abu Dhabi 
shall be the competent one to hear the objections submitted by such objector.  
5. If there is a jurisdiction dispute, the competent Department formed pursuant to 
article (15) of this Resol ution on the dispute of jurisdiction.  Cabinet Resolution of 20 18 Forming the Tax Disputes Resolution Committees, Its Bylaws, and 
Procedures to be Followed before it  4

Article (4)  
Subordination of Committees  
1. Committees formed pursuant to provisions of this Resolution shall be subject to 
Ministry of Justice and under its supervision with respect to administrative and 
financial aspects.  
2. Tax experts who are members of committees shall be subject to same obligations 
and controls of judges and their equals subject to laws, regulations,  and resolutions 
applicable in the State.

Article (5)  
Independence and Non-Conflict of Interest  
1. Any member in the committees shall be prohibited to participate in the works of 
the committee when hearing any objection in which the member or his wife has a 
direct or indirect interest, or there is affinity, kinship or fourth degree t o objector, 
or is the legal representative, guardian,  or administrator of the objector.  
2. In all cases, a committee member shall abstain to hear an objection when any of 
the above cases stated in clause (1) of this article exists. The stand -by committee 
memb er shall replace such member, as in the case, and the objection shall be 
decided by that formation.

Article (6)  
Functions of the Committee  
The committees shall do the following:  
1. Decides the objections submitted against the Authority decision on the motions 
for reconsideration.  
2. Decides motions submitted to the Authority and the Authority does not issue a 
decision subject to provisions of the referred to Federal law No. (7) of 2017.  Cabinet Resolution of 20 18 Forming the Tax Disputes Resolution Committees, Its Bylaws, and 
Procedures to be Followed before it  5 
 3. No objection motion may not be submitted to any other committee if it was 
previously submitted to one committee and that committee decided it.

Article (7)  
Submitting an Objection  
1. Objection motion shall be submitted to the competent administration. It may be 
submitted through electronic objection system that is prepared by the Authority.  
2. The objection shall be submitted according to the form determined for this 
purpose, provided that it shall include the following documents and details:  
a. Name, details and address of the objector.  
b. Summary of the subject of the m otion and other motions submitted.  
c. Supportive documents of the motion  
d. Electronic addresses of the legal representative or tax agent of the objector, in 
addition to any other email determined by the objector.  
e. Any other documents relevant to the reasons of o bjection.  
3. An objection shall be recorded in the registers prepared for this purpose according 
to its date of submittal. The objector shall get a receipt of objection submittal that 
includes number of objection and the competent committee that shall hear it . 
4. Competent administration shall send the objection of the competent committee 
within a period that shall not exceed two working days following its submittal day.

Article (8)  
Hearing the Objection  
1. The committee shall examine the objection submitted to it and shall decide it 
within twenty -one  working days from the date of receiving the objection.  
2. The committee may, upon its discretion or subject to the motion of the objector, 
permit to hold hearings where the objector, his legal representative or tax agent 
attends. The committee may decide the motion pursuant to documents provided.  Cabinet Resolution of 20 18 Forming the Tax Disputes Resolution Committees, Its Bylaws, and 
Procedures to be Followed before it  6 
 3. The committee may extend the period to decide the objection to a period that shall 
not exceed additional (20) twenty work ing days after the expiry of the period 
stated in clause (1) of this article, if the committee have considerable reasons for 
the purpose of deciding the objection.  
4. Without prejudice to clause (3) of this article, the committee may allow the 
objector to submit any new documents that were not attached to his motion, 
subject to an excuse acceptable by the committee or if the committee considers 
such documents necessary for deciding the objection.  
5. In all cases, tax disputes claims shall not be ac cepted before competent court if no 
objection is submitted first to the committee.

Article (9)  
Events to Reject the O bjection  
The committee shall issue a decision to refuse the objection submitted in the two 
following cases:  
1. If a motion is not submitted t o the Authority to reconsider its decision before the 
objection is presented.  
2. If objected taxes and administrative penalties are not paid.

Article (10)  
Decisions issued by the committees are final in the following cases:  
1. Decision of the committee shall be deemed final against the objection of the total 
due taxes and administrative penalties relevant to that tax does not exceed AED 
100,000.  
2. Final decisions issued by the committee for tax disputes that does not exceed AED 
100,000 shall be deemed a wr it of execution subject to the provisions of Federal 
Law No. (7) of 2017 referred to in this resolution.  
3. Final decisions issued by the committee for tax disputes that does not exceed AED 
100,000 shall be deemed a writ of execution if they are not appealed before the Cabinet Resolution of 20 18 Forming the Tax Disputes Resolution Committees, Its Bylaws, and 
Procedures to be Followed before it  7 
 competent court within twenty (20) working days from the date the objection is 
refused.

Article (11)  
Appeal Against the Committees’ D ecisions  
1. Without prejudice to article (10) of this Resolution, the Authority and the objector 
may appeal against the decision of the committee before the competent court 
within twenty (20) days from the date of the decision is issued by the committee, 
otherwise the  decision of the committee shall be deemed final and can be 
appealed by any means.  
2. Secretary of the committee shall send the objection file and all documents and 
decision of the committee attached with it to the competent court within the 
following two wor king days after the secretary receives a copy of the appeal brief 
presented to the competent court.

Article (12)  
The  Committee ’s Secretary  
Each committee shall have a secretary appointed by the Minister's resolution and shall 
perform the following:  
1. Receives objections from the relevant administration and provides the committee 
members with the objection file with a date set for hearing.  
2. Copies the decisions issued by the committee and presents them to the chairman 
of the committee for execution.  
3. Info rms the relevant administration and the objector with the decisions issued by 
the committee with respect to the objection.  
4. Sends the objection file with its documents to the competent court pursuant to 
clause No. (2) of article No. (11) of this Resolution.  Cabinet Resolution of 20 18 Forming the Tax Disputes Resolution Committees, Its Bylaws, and 
Procedures to be Followed before it  8 
 5. Makes a quarterly report about the works made by the committee and the 
objections decided, then such report is approved by the chairman of the committee 
before sending it to the relevant administration.  
6. Any other duties assigned by the chairman of the com mittee.

Article (13)  
Functions of the Administration  
Relevant administration shall perform the following:  
1. Receives objections submitted against the decisions of the Authority and checks 
that such objections fulfil the following details:  
a. Name and details of the objector.  
b. Number of the objected resolution, date of reporting and reasons of objection.  
c. Date of submitting the motion to rehear to the Authority and the procedures 
taken.  
d. Payment of the due objected tax and administrative penalties, the sub ject of 
the objection.  
e. Ensures that there was no previous objection submitted by the objector against 
the same decision of the Authority.  
f. Ensures that clear address of the objector exists, his legal representative or tax 
agent is identified.  
2. Unifies the pa per and electronic forms used by these committees.  
3. Prepares a quarterly report about the results of following up the committees' work, 
including suggestions and recommendations. Such report shall be presented to the 
head of the judicial inspection departme nt, provided that the report shall include 
the following details:  
a. Number of objections submitted to committees concerning the decisions of 
the Authority.  
b. How regular are the committees holding its sessions.  
c. Number of sessions adjourned reasons for such act ion.  Cabinet Resolution of 20 18 Forming the Tax Disputes Resolution Committees, Its Bylaws, and 
Procedures to be Followed before it  9 
 4. Suggesting solutions of practical problems showing the committees' progress of 
work and submitting such solutions to the heads of the committees for 
consideration.  
5. Gathering the principles contained in the decisions of committees and to circulate 
them to other committees as preferential.  
6. Receiving requests to committee member recusance and to refer such requests to 
the department stipulated in article (15) of this Resolution.  
7. Referral of jurisdiction disputes requests coming from the comm ittees and to refer 
them to the department stipulated in article (15) of this Resolution within three 
working days from the date on which such requests are received.

Article (14)  
Recusance of Committee Members and its Procedures  
An objector or the Authority may request recusance of any of the committee members 
pursuant to the following procedures:  
1. Recusance request shall be submitted to the relevant administration with its 
reasons and supportive documents attached.  
2. Relevant administration shall advi se the specific committee on the first working 
day following the receipt of the recusance request. The committee shall suspend 
deciding the objection until the recusance request is resolved.  
3. Relevant administration shall refer the recusance request to the department -
stipulated in article (15) of this resolution within three working days from the date 
the request is received.

Article (15)  
Department Competent to Resolve Recusance and  Jurisdiction 
Disputes Requests  
A department at Abu Dhabi Federal Court of Appeal Department shall be formed by a 
resolution of the Minister. Such department will resolve the recusance requests Cabinet Resolution of 20 18 Forming the Tax Disputes Resolution Committees, Its Bylaws, and 
Procedures to be Followed before it  10 
 concerning the members of tax disputes resolution committees and jurisdiction 
dispute referred to the department by tax disputes  resolution committees.

Article (16)  
1. The department formed pursuant to provisions of article (15) of this Resolution 
shall resolve the recusance requests or jurisdiction dispute requests -as in the case -
within three (3) working days from the date of receip t and its decision shall be final 
in this respect.  
2. If a recusance request for any committee member is accepted in a way that may 
cause non -quorum to convene, the stand -by judge member or expert shall replace 
the one recused and the objection shall be heard  by such formation.  
3. If a decision from the relevant depratment is resolved to accept the full members 
of the committee, such decision shall contain a referral of the objection to another 
committee. This shall be an exception of the territorial jurisdcition provisions 
stated in clause (2) of article (50) of this Resolution.  
4. If a recusance request is dismissed, the objection shall be referred to the relevant 
administration on the first working day following the issue date of the decision. 
The rele vant administration shall refer the objection within three days to the 
committee which shall resume its work subject to procedures stipulated in this 
Resolution.  
5. If a decision is issued by the relevant department resolving lack of jurisdiction of 
the commi ttee to hear the objection, such decision shall include the relevant 
committee to hear the objection and shall be referred to the administration to take 
its procedures subject to provisions of this Resolution.  
In all cases, the period determined for resolv ing the recusance or jurisdiction disputes 
requests shall not be deducted from the period decided for the committee to resolve 
the objection motion.  
 
 Cabinet Resolution of 20 18 Forming the Tax Disputes Resolution Committees, Its Bylaws, and 
Procedures to be Followed before it  11

Article (17)  
Reimbursements  
The Cabinet shall issue a resolution determining the reimbursements of the basic and 
stand -by committee members and secretaries as suggested by the Minister.

Article (18)  
Without prejudice to the provisions of clause (1) of article (7) of this Resolution:  
1. The Authority shall make electronic records, forms,  and systems to connect 
between the Authority, committees, relevant administration,  and competent 
courts in order to manage their competences stipulated in this Resolution and in 
collaboration with the Ministry of Finance and the Ministry for this end.  
2. The  Minister shall issue regulatory resolutions on the mechanism of work subject 
to these electronic records, forms,  and systems, including the requirements, 
controls,  and procedures.

Article (19)  
Repeals  
Any provision contrary to or inconsistent with the pr ovisions of this decision shall be 
repealed.  
 
 
 
 
 
 
 
 
 
 Cabinet Resolution of 20 18 Forming the Tax Disputes Resolution Committees, Its Bylaws, and 
Procedures to be Followed before it  12

Article (20)  
Publication and Enforcement  
This Resolution shall come into force as of the date it is issued and shall be published 
in the Official Gazette.  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Mohammed bin Rashid Al Maktoum  
Prime Minister  
 
Issued by us:  
Date: 15 Sha'ban 1 439 A.H. 
Corresponding to: 1 May 2018 AD