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⚡ Quick answer
To object to the UAE Tax Disputes Resolution Committee (TDRC), you must (1) already have an FTA reconsideration decision, (2) pay the full disputed tax and penalties, and (3) file your objection on the Ministry of Justice tax dispute system within 40 business days of being notified of that decision. The TDRC decides within 20 business days (extendable by 20). If the total tax and penalties are AED 100,000 or less, the decision is final; above that, either side may appeal to court within 40 business days. Governed by Federal Decree-Law No. 28 of 2022 on Tax Procedures.
The UAE tax dispute system has three tiers: an FTA reconsideration, then an objection to the Tax Disputes Resolution Committee (TDRC), and finally an appeal to the competent court. The TDRC is the crucial middle stage — and the first time your dispute leaves the FTA and is heard by an independent committee that sits under the Ministry of Justice.
This article explains how to reach and use that stage correctly, because the conditions are strict and a single missed deadline can end the dispute before its merits are ever heard.
First, the prerequisite
You must have a valid FTA reconsideration first
You cannot go straight to the TDRC. Under Article 29 of Federal Decree-Law No. 28 of 2022, you must first file a reconsideration request with the FTA — in the required form, with clear reasons — within 40 business days of being notified of the original decision or penalty. The FTA then has 40 business days to decide and 5 business days to notify you. Only once you hold the FTA's reconsideration decision can you object to the TDRC.
⚠️ A reconsideration can be submitted only once
The FTA allows just one reconsideration request per decision. If it's rejected — whether on the merits or because it was filed late — your route forward is the TDRC, not another reconsideration.
The two conditions
What you must do before the TDRC will admit your objection
- File within 40 business days The objection must reach the TDRC within 40 business days of the date you were notified of the FTA's reconsideration decision (Articles 30 & 32).
- Pay the full disputed amount first For a private taxpayer, the TDRC will not admit the objection unless the entire disputed tax and administrative penalties are settled beforehand. This "pay-first" rule is a condition of admissibility — no payment, no hearing.
The TDRC stage rewards precision: a valid reconsideration behind you, the disputed amount paid, and the objection filed inside 40 business days. Miss any one, and the merits may never be reached.
Where you apply
The Ministry of Justice tax dispute system
TDRC objections are filed online through the Ministry of Justice tax dispute system at taxdispute.moj.gov.ae (reached from the MoJ services portal). You register, open an objection request, and complete the structured sections the platform requires.
What to submit
The information and documents the objection needs
The MoJ objection form is organised into sections. In practice you'll provide:
- Necessary information — the taxable person / entity details
- Information of the agent — if a tax agent or representative is filing for you
- Commercial licence information — your trade licence details
- FTA reconsideration information — the reconsideration reference, dates and decision
- Reasons for objection — your legal and factual grounds
- Tax and penalties payment — confirmation the disputed amount is paid
- Documents — the FTA decision, proof of payment, and supporting evidence
What happens next
The TDRC pathway, stage by stage
Once submitted, an objection moves through clear stages, each notified to you on the portal:
- Committee accepts the objection The committee first admits the objection in form (procedurally) and opens the case.
- Information / tasks The committee may request further information; respond promptly to avoid delay.
- Trial scheduled A hearing date is set before the assigned emirate committee.
- Trial conducted The hearing takes place and the matter is taken for judgment.
- Judgment The committee issues its decision — admitted in form, then decided on the merits.
Timelines
How long does the TDRC take?
| Stage | Statutory timeline |
|---|---|
| File FTA reconsideration (Art. 29) | Within 40 business days of the original decision |
| FTA decides the reconsideration | Within ~40 business days, + 5 to notify |
| File TDRC objection (Arts. 30 & 32) | Within 40 business days of the reconsideration decision |
| TDRC issues its decision | Within 20 business days (extendable by 20), + 5 to notify |
| Court appeal (if > AED 100,000) | Within 40 business days of the TDRC decision |
Finality
When is the TDRC decision final?
Under Article 34 of Federal Decree-Law No. 28 of 2022, if the total tax and administrative penalties do not exceed AED 100,000, the TDRC's decision is final and cannot be appealed to court. Above AED 100,000, either the taxpayer or the FTA may appeal to the competent court within 40 business days. Note too that a tax dispute generally cannot be taken to court at all unless an objection was first filed with the TDRC.
40 days
To file the TDRC objection
Pay first
Full amount before filing
20 (+20)
Business days to decide
AED 100k
At/below = final
Sources & authority: Federal Decree-Law No. 28 of 2022 on Tax Procedures (Articles 29, 30, 32 and 34); UAE Ministry of Justice tax dispute system —
moj.gov.ae tax dispute system. Timelines are business (working) days. Always confirm the current law and portal requirements, as procedures can change.
Facing a TDRC objection? Don't risk the deadline.
We assess whether you have grounds, confirm the pay-first position, prepare and file your objection on the MoJ portal, and represent your case through to judgment.
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FAQ
Frequently asked questions
What is the Tax Disputes Resolution Committee (TDRC)?
It's an independent committee, under the UAE Ministry of Justice, that resolves disputes between taxpayers and the FTA. Objections are filed through the tax dispute system at taxdispute.moj.gov.ae, and the process is governed by Federal Decree-Law No. 28 of 2022 on Tax Procedures.
What is the deadline to file a TDRC objection?
40 business days from the date you are notified of the FTA's reconsideration decision, under Articles 30 and 32 of Federal Decree-Law No. 28 of 2022.
Do I have to pay before objecting?
Yes. For a private taxpayer, the full disputed tax and administrative penalties must be paid before the TDRC will admit the objection — it's a condition of admissibility.
Must I file an FTA reconsideration first?
Yes. A valid reconsideration under Article 29 is a precondition. You can only object to the TDRC after the FTA issues its reconsideration decision.
How long does the TDRC take to decide?
It must decide within 20 business days of receiving the objection, extendable by a further 20, and notify the parties within 5 business days of the decision.
Can I appeal the TDRC decision?
Only if the total tax and penalties exceed AED 100,000 — then either party can appeal to the competent court within 40 business days. At or below AED 100,000, the TDRC decision is final under Article 34.
This article is for general information only and does not constitute legal or tax advice. Tax dispute procedures, timelines and thresholds are set by Federal Decree-Law No. 28 of 2022 on Tax Procedures and related decisions, and can change; always confirm the current position and seek advice for your specific case. For assistance, contact Fastlane Consultancy.