{"id":15020,"date":"2021-09-19T11:44:03","date_gmt":"2021-09-19T07:44:03","guid":{"rendered":"https:\/\/www.premier-brains.com\/country\/?p=15020"},"modified":"2021-09-19T14:13:15","modified_gmt":"2021-09-19T10:13:15","slug":"federal-tax-authority-issues-a-user-guide-on-economic-substance-regulations-appeal","status":"publish","type":"post","link":"https:\/\/www.premier-brains.com\/country\/federal-tax-authority-issues-a-user-guide-on-economic-substance-regulations-appeal\/","title":{"rendered":"Federal tax Authority issues a user guide on Economic Substance Regulations Appeal:"},"content":{"rendered":"<h2><a href=\"https:\/\/www.premier-brains.com\/country\/wp-content\/uploads\/Blog-ESR-appeal-User-Guide.docx.pdf\" target=\"_blank\" rel=\"noopener\">Please click to open in PDF<\/a><\/h2>\n<hr \/>\n<h4><strong>Introduction:<\/strong><\/h4>\n<p>This Guide assists Licensees in submitting an appeal request to the Federal Tax Authority related to Administrative Penalties levied concerning Economic Substance Regulations, along with below other services:<\/p>\n<ul>\n<li>Assists in submitting Appeal case.<\/li>\n<li>On method and ways to provide supporting documents.<\/li>\n<li>Indicates points to be taken care when submitting Appeal<\/li>\n<li>List of penalties based on Cabinet Resolution No 57 of 2020<\/li>\n<li>Time frame for appeal<\/li>\n<\/ul>\n<h4><strong>Appeal:<\/strong><\/h4>\n<p>The appeal request is one of the services provided based on Article (17) of the Cabinet of Ministers Resolution No 57 of 2020 concerning the Economic Substance Requirements.<\/p>\n<p>Whereas, the licensee or the exempted licensee may appeal to the National Assessment Authority on its decision to impose an administrative penalty on him for any of the following grounds:<\/p>\n<ul>\n<li>Licensee did not commit the violation attributed to it;<\/li>\n<li>The administrative penalty imposed is not proportionate to the violation;<\/li>\n<li>The administrative penalty imposed exceeds the limited prescribed hereunder<\/li>\n<\/ul>\n<h4><strong>Steps to be followed to submit and Appeal:<\/strong><\/h4>\n<p>The licensee or the exempted licensee should submit appeal request online via the portal of Ministry of Finance (same as for ESR notification and Report filing) mandatorily in English language.<\/p>\n<ol>\n<li>\u201cAppeal\u201d option will be available on the user dashboard with a deadline to file it, i.e. (40) forty working days from the date on which such administrative penalty is levied.<\/li>\n<li>In the application a simplified explanation is required to be added as reason for submitting the appeal request<\/li>\n<li>Further licensee can review its appeal form and can send the request to authority by doing the final submission.<\/li>\n<li>An acknowledgment email will be received from Ministry after submitting the Appeal.<\/li>\n<li>Authority will make decision within 40 working days and inform licensee within 5 days of decision.<\/li>\n<\/ol>\n<p>Licensee can follow up on their submitted appeal by sending email on <a href=\"mailto:FTAESR@tax.gov.ae\">FTAESR@tax.gov.ae<\/a>, in which he will be required to provide details such as Licensee Name or Exempted Licensee Name, Its Regulatory Authority, Case ID<\/p>\n<p>Assessment Authority may ask for further clarification and documents to move forward with the appeal which will be required to be submitted as \u201cResubmission\u201d available on dashboard of the user.<\/p>\n<h4><strong>Below are the Timeline related to different requests:<\/strong><\/h4>\n<table>\n<tbody>\n<tr>\n<td><strong>Sr<\/strong><\/td>\n<td><strong>classification\/request status<\/strong><\/td>\n<td><strong>Timeframe<\/strong><\/td>\n<\/tr>\n<tr>\n<td>1<\/td>\n<td>Submit for Appeal<\/td>\n<td>(40) forty working days from the imposed date of the fine<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>Issue a Decision of the appeal<\/td>\n<td>(40) forty working days from the date of meeting all requirement<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>Inform Licensee of the decision<\/td>\n<td>(5) working days from the date of issuance of the decision<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>Document Request by National Assessing Authority<\/td>\n<td>(5) working days from the date of requesting documents (1)<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>Final period to pay the fine<\/td>\n<td>(40) Forty working days from date administrative penalty is levied<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<hr \/>\n<p><em>Please note that this memo is for information purposes only and should not be construed as an advice. It does not necessarily cover every aspect of the<\/em><br \/>\n<em>topics with which it deals. You should not act upon the contents of this alert without receiving formal advice on your particular circumstances.<\/em><\/p>\n<p><em>If you would like to discuss\u00a0<a href=\"https:\/\/www.premier-brains.com\/country\/tax-services\/\">TAX services<\/a>,\u00a0 please drop us an email at\u00a0<a href=\"mailto:info@premier-brains.com\">info@premier-brains.com<\/a>\u00a0or call us at\u00a0<a href=\"tel:+97143542959\">+ 971 4 3542959<\/a>.<\/em><\/p>\n<p><strong>\u201cALWAYS DOING THE RIGHT THING\u201d<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Please click to open in PDF Introduction: This Guide assists Licensees in submitting an appeal request to the Federal Tax Authority related to Administrative Penalties levied concerning Economic Substance Regulations, along with below other services: Assists in submitting Appeal case. On method and ways to provide supporting documents. Indicates points to be taken care when<a class=\"excerpt-read-more\" href=\"https:\/\/www.premier-brains.com\/country\/federal-tax-authority-issues-a-user-guide-on-economic-substance-regulations-appeal\/\" title=\"ReadFederal tax Authority issues a user guide on Economic Substance Regulations Appeal:\">&#8230; Read more &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":15023,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[207,176,395],"tags":[416,321,411,311],"class_list":["post-15020","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-excise-tax","category-tax","tag-federal-tax-authority","tag-tax","tag-tax-advisory","tag-taxation"],"_links":{"self":[{"href":"https:\/\/www.premier-brains.com\/country\/wp-json\/wp\/v2\/posts\/15020","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.premier-brains.com\/country\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.premier-brains.com\/country\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.premier-brains.com\/country\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.premier-brains.com\/country\/wp-json\/wp\/v2\/comments?post=15020"}],"version-history":[{"count":1,"href":"https:\/\/www.premier-brains.com\/country\/wp-json\/wp\/v2\/posts\/15020\/revisions"}],"predecessor-version":[{"id":15022,"href":"https:\/\/www.premier-brains.com\/country\/wp-json\/wp\/v2\/posts\/15020\/revisions\/15022"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.premier-brains.com\/country\/wp-json\/wp\/v2\/media\/15023"}],"wp:attachment":[{"href":"https:\/\/www.premier-brains.com\/country\/wp-json\/wp\/v2\/media?parent=15020"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.premier-brains.com\/country\/wp-json\/wp\/v2\/categories?post=15020"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.premier-brains.com\/country\/wp-json\/wp\/v2\/tags?post=15020"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}