Article Posted date
10 November 2021
1 min read
The Federal Tax Authority (FTA) has issued Tax Procedures Public Clarification (TAXP003) on Amendment of the Tax Procedures Law.
The Public Clarification highlights two major changes concerning the procedures for objection and appeal, namely:
- Extension of the timelines within which a person may object or appeal against an FTA decision;
- Easement of requirements to pay penalties, by removing the requirement to pay such penalties before accessing TDRC and by requiring only a partial payment of penalties before accessing the Courts.
The Public Clarification also confirms KPMG’s position highlighted in the tax flash, issued last week.
The prompt issuance of the public clarification by the FTA is welcome guidance, aimed at increasing awareness amongst taxpayers.
Should you have any questions or concerns in this regard, please get in touch with your usual KPMG contact or any of the tax professionals below.
