Tax Court Expert
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A Court Expert in tax disputes provides specialized technical and legal support for tax dispute resolution in the United Arab Emirates (UAE). The experts help courts understand tax matters through their examination of financial documents, tax evaluations and their assessment of UAE tax regulation adherence. Working under the UAE Federal Courts and the Ministry of Justice, they offer independent analysis that supports judges in applying Federal Decree-Law No. 28 of 2022, as amended (Tax Procedures Law).
At HHS Lawyers, our specialized Tax Litigation Team will support you with the following services:
- We represent clients in FTA Reconsideration Requests and provide technical support.
- Our team prepares formal objections and explanatory memorandums for the Tax Disputes Resolution Committee (TDRC).
- Our registered tax agent assesses financial documents, VAT assessments, Corporate Tax filings, and penalty calculations in accordance with UAE Tax Law.
- Our team develops legal strategy for tax litigation at the Court of First Instance, Court of Appeal, and Court of Cassation.
- We conduct technical assessments of tax audits and administrative penalties to determine their compliance with UAE Executive Regulations.
What Is a Judicial/Court Expert in Tax Disputes?
A Court Expert in tax disputes is an independent specialist appointed by the court to help the judge understand tax issues in a dispute in the UAE. The expert is registered on the official roll of court-approved experts, maintained by the Ministry of Justice, and is authorised to assist judges in resolving disputes that require specialised tax knowledge. The expert’s role is to review tax documents, meet the parties, and prepare a neutral technical report. The expert does not decide the case but gives the court the technical facts needed for a fair judgment.
The Role of Tax Specialists in UAE Litigation
Ensuring Compliance With UAE Tax Laws
Our registered Tax agents help taxpayers understand and comply with VAT, Corporate Tax, Excise Tax and all related regulations. Their purpose is to prevent errors and penalties and non-compliance. Learn more about our Tax Dispute Lawyers services.
Acting as an Authorised Representative Before the FTA
As authorized representatives, we communicate with the FTA on behalf of the taxpayer, submit filings, respond to notices and manage audits.
Supporting Taxpayers During Audits and Disputes
We prepare documentation, respond to FTA queries. Our team assists clients who need help with reconsideration cases, TDRC objections and litigation support. Our team ensures that your technical evidence is presented accurately to support a fair judgment.
Providing Technical Expertise
Our tax litigation lawyers advice you about the tax laws together with executive regulations and Cabinet Decisions to ensure correct tax calculations and filings.
Who Requires a Court Expert for Tax Disputes in the UAE?
- Taxpayers involved in a court-level tax dispute — individuals or companies who have escalated their case beyond the TDRC.
- Businesses facing complex tax assessments — especially when the dispute involves VAT calculations, penalties, or accounting issues.
- Tax agents and legal representatives — who need an expert’s technical findings to support their client’s position in court.
- The Federal Tax Authority (FTA) — when the court requires an independent expert to review the Authority’s assessments.
- Judges handling tax cases — because they rely on the expert’s technical report to understand the tax issues and issue a fair judgment.
Required Documents and Requirements of Court Expert
To start a tax dispute proceedings, the following documents must be submitted:
- Challenged Decision: The FTA assessment or TDRC decision.
- Proof of Payment: Proof of payment of undisputed tax and required penalty amounts:
100% of penalties must usually be settled to be admissible at TDRC, unless a specific waiver is granted.
To appeal a TDRC decision to Court, you must pay (or provide a bank guarantee for) 50% of the penalties.
- Financial Records: The financial records include all invoices, ledgers, bank statements and associated documents.
- Correspondence: All FTA communication must be documented
- Legal Documents: The authorized signatory must present their trade license, Power of Attorney and Emirates ID.
Note: All documents must be legally translated into Arabic.
UAE Court Expert Resolution Process & Procedure
The Tax Procedures Law of UAE requires all tax disputes to follow a required step-by-step procedure:
FTA Reconsideration
In the initial step a reconsideration request is to be submitted to the FTA within (40) forty Business Days from the date of the FTA decision.
FTA Review and Decision Timeline
FTA shall review the application submitted and shall be decided on within (45) forty-five Business Days from the date of receiving the said application. The Authority may extend the deadline for deciding on the reconsideration request. The applicant shall be notified of the decision within (5) five Business Days from the date of issuance.
TDRC Objection
In the event where the Authority does not issue a verdict or the applicant disagree with a decision, the applicant has the right to resort to the Tax Disputes Resolution Committee (TDRC) – an impartial committee formed by decision of the Minister of Justice and chaired by a member of the Judicial Authority, along with two tax experts.
Submission of Documents
Applications are submitted using the dedicated forms, which must be accompanied by the following documents and data:
Applicant’s name, details, and address. Summary of the application’s subject and requests included therein
Supporting documents.
Electronic notification addresses for the objector’s legal representative or tax agent, along with one additional address specified by the objector.
Any other documents relating to the reasons for the objection.
TDRC Decision
The committee issues its verdict within 20 business days from the date the objection is submitted; it can also extend the deadline by another 20 business days if it deems there are reasonable motives for such an extension.
Judicial Filing
If the dispute exceeds AED 100,000 or either party disagrees with the TDRC decision, file with the Court of First Instance within 40 business days.
HHS Lawyers Tax Dispute Resolution Services
FTA Reconsideration Requests (The Pre-Litigation Phase)
Under Article (27) of the Tax Procedures Law, a person is allowed to submit a reconsideration request on any decision issued by the Federal Tax Authority (FTA) in whole or in part.
To be eligible, applicants must fulfil the following conditions:
- Submit a reconsideration request in Arabic, citing justifications.
- Submit the application within 40 business days from the date of the FTA decision.
- The request must be submitted by the concerned person or his legal representative.
The Authority shall review a request for reconsideration if said request meets all requirements. The FTA issues its verdict within 45 business days from receiving the application, and informs the applicant of its decision within five business days of issuing it.
Our Role: We create the legal memorandum by drafting all technical grounds for Cabinet Decision No. 74 of 2023 to achieve maximum chance of reversal at this early stage.
Tax Disputes Resolution Committee (TDRC) Appeals:
We present the case to the Tax Disputes Resolution Committee (TDRC) after the FTA refuses your request for reconsideration.
The Payment Requirement: The TDRC will only accept the objection if you have paid 100% of the tax amount (both disputed and undisputed). The federal court requires you to pay administrative penalties by 50% or provide a bank guarantee before you can appeal to the court.
The TDRC functions as an independent body under the Ministry of Justice which assesses the strengths of cases before they advance to court proceedings.
Judicial Tax Litigation (UAE Courts)
Judicial proceedings begin when administrative dispute steps are completed. HHS Lawyers represents clients before the Court of First Instance, Court of Appeal, and the Federal Supreme Court. Our tax litigation lawyers prepare legal arguments, manage technical evidence, and respond to the court‑appointed tax expert’s findings to protect your position throughout the litigation process.
FAQ’s on Tax Disputes Experts
Q1. How long do I have to challenge an FTA decision in the UAE?
The Federal Tax Authority (FTA) requires you to submit your Reconsideration Request within 40 business days starting from your decision notification date. You have 40 business days to file an objection with the Tax Disputes Resolution Committee after your request has been denied.
Q2. Can I skip the TDRC and go directly to the UAE courts?
No. Under UAE law, the Tax Disputes Resolution Committee (TRDC) is a mandatory intermediary step. The Federal court will not accept a case until the TDRC has conducted its initial assessment and reached a decision or until the designated time period for assessment has expired.
Q3. Is it mandatory to pay the tax before going to court?
Yes. The TDRC will only accept the objection if you have paid 100% of the tax amount (both disputed and undisputed). If you later want to appeal the TDRC decision to the court, you must also pay — or provide a bank guarantee for — at least 50% of the administrative penalties.
Q4. What is the significance of the AED 100,000 threshold in tax disputes?
The decision of the TDRC shall be final in respect of the objection if the total amount of the Due Tax and the Administrative Fines specified therein does not exceed AED (100,000) one hundred thousand dirhams. Federal Courts will hear appeals of disputes which exceed this value.
Q5. Can a tax agent also act as my Tax Court Expert?
A tax agent has the authority to represent you in FTA matters however only individuals listed on the Ministry of Justice expert roll can serve as Tax Court Experts who deliver court admissible testimony and reports in UAE legal proceedings.
Talk to Expert
A Tax litigation lawyer plays a critical role in UAE tax litigation. The team conducts technical assessments to verify that tax assessments fulfill all requirements which are outlined in Federal Decree Law No. 28 of 2022 law requires judicial decisions to base their rulings on proper financial evidence. The process of contesting an FTA decision needs both immediate deadline adherence and complete documentation delivery to achieve success.
At HHS Lawyers, Our Tax Litigation Experts provide complete support for your tax dispute by guiding you about every step of the UAE tax litigation process. Our legal team offers strategic representation together with access to certified Tax Court Expert who will help build your case while safeguarding your rights.
