If the Federal Tax Authority has just rejected your reconsideration request, or only partly accepted it, you are not out of options. The next stop is the Tax Disputes Resolution Committee (TDRC), the independent body that reviews disputes between taxpayers and the FTA before a case can ever reach a UAE court.
Quick answer: The TDRC is a Ministry of Justice committee, separate from the FTA, that decides objections to FTA reconsideration decisions. You must file within 40 business days of the FTA's decision, and you must have already paid the full disputed tax and penalties before filing. The TDRC then has 20 business days to decide, extendable by up to 60 more. If the disputed amount is AED 100,000 or less, the TDRC's decision is final. Above that threshold, either side can appeal to the competent court within 40 business days.
The full guide covers the two mandatory pre-conditions, the objection filing process, the decision timeline under Federal Decree-Law No. 28 of 2022, what happens if the TDRC stays silent past its deadline, and common mistakes that get objections rejected.
Read the complete guide: https://qasproglobal.com/uae-tax-disputes-resolution-committee-tdrc-2026/
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