Fiscal Policy & Tax Controversy

Representation of a global accounting and advisory firm before the Tax Dispute Resolution Committee challenging the imposition of late payment penalties on Voluntarily Disclosed tax liabilities, citing Federal Court precedents on the non-applicability of Clause 9 penalties to voluntary corrections.

Representation of a leading automotive distributor before the Tax Dispute Resolution Committee contesting late payment penalties, arguing that funds transferred via the Central Bank?s UAEFTS system before the daily cut-off constitute timely discharge of liability regardless of portal processing delays.

Objection proceedings against the Federal Tax Authority regarding the annulment of administrative fines for alleged late VAT settlement, establishing that taxpayer obligations are met upon initiating payment through Authority-approved channels within the statutory deadline.

Advising a major UAE conglomerate on a tax dispute concerning the interpretation of payment deadlines during COVID-19 extensions, challenging penalties where banking settlement latencies caused funds to reflect after the due date despite timely remittance.

Representation of a non-profit professional association before the Sharjah Tax Dispute Resolution Committee contesting administrative penalties, arguing that unintentional non-compliance caused by the passing of a financial officer warrants relief under the principle of proportionality.

Litigation against the Federal Tax Authority regarding the annulment of percentage-based fines applied to a Voluntary Disclosure, arguing that a corrected data entry error in a refund position does not constitute an incorrect tax return under the Tax Procedures Law.

Cassation proceedings against the Federal Tax Authority challenging the application of late payment penalties from the date of the original return rather than the tax assessment date, distinguishing audit findings from voluntary disclosures.

Litigation contesting the imposition of ‘Tax Benefit’ penalties under Cabinet Decision No. 40/2017, arguing the absence of financial advantage in cases of uncollected VAT on historical digital transactions.

Representation of a facilities management provider before the Tax Dispute Resolution Committee contesting AED 27.6 million in penalties, arguing that late payment fines under Clause 9 of Cabinet Decision No. 40/2017 do not apply to Voluntary Disclosures.