Common FTA Corporate Tax Findings — and Rebuttals

Transfer-pricing adjustments reprice related-party transactions to arm's length — rebutted methodologically, with your comparables against theirs. Participation-exemption denials attack the holding conditions — rebutted with the ownership timeline and financials. Group relief rejections allege unmet conditions — rebutted with the condition checklist evidenced. Expense add-backs dispute business purpose — rebutted with the contracts and the commercial rationale.

The FTA reviewer and the TDRC decide on papers. They were not present when the events happened, so your documents are the events. Every item below should be legible, dated, and complete — a cropped screenshot with no date raises more questions than it answers.

Work through this list and assemble each item before drafting the request — the 40-business-day clock does not pause while you hunt for paperwork:

• Transfer-pricing documentation and the rebuttal report (for Article 55 findings)
• The participation-exemption condition file: ownership, holding period, financials
• Group relief condition checklists with evidence per condition
• Expense business-purpose packs: contracts, rationale, benefit
• The auditor's workings for each adjustment
• Valuations where value is the question

Combine everything into one indexed PDF: a one-page index, tabs numbered to match your grounds, every page numbered. EmaraTax caps upload sizes, so compress without destroying legibility. File the reconsideration within 40 business days of notification; the FTA decides in 40 business days and notifies in 5. If refused, the same bundle — tightened around the strongest ground — goes to the TDRC within 40 business days with the tax paid in full.

If the deadline is close or the amount is large, get help before you file. Call +971 58 541 4616, message us on WhatsApp at https://wa.me/971585414616, email info@taxadvisors.ae, or use the contact form at /contact/.

Transfer-pricing adjustments reprice related-party transactions to arm's length — rebutted methodologically, with your comparables against theirs. Participation-exemption denials attack the holding conditions — rebutted with the ownership timeline and financials. Group relief rejections allege unmet conditions — rebutted with the condition checklist evidenced. Expense add-backs dispute business purpose — rebutted with the contracts and the commercial rationale. The same documents serve at every rung, but each forum reads them differently. At reconsideration, the FTA reviewer checks whether the papers disprove the assessment's factual basis — organize around the assessment's findings, answering each in turn. At the TDRC, the Committee reads for the story the refusal missed: lead with the one-page chronology, then the documents the FTA underweighted, and frame the bundle around the refusal's reasons rather than the original assessment. If the case reaches the competent court, the bundle must meet litigation standards — every exhibit formally referenced in the pleadings, translations certified, and the chain of custody clear.

Between rungs, audit the bundle ruthlessly: drop exhibits that proved nothing, strengthen the ones that carried weight, and add anything genuinely new. A bundle that grows smarter at each stage — rather than simply thicker — is the mark of a well-run dispute. Keep the master file for at least 5 years after the relevant tax period, or 7 years for corporate tax records under Article 56 of Federal Decree-Law No. 47 of 2022; the record-keeping obligation outlives the case, and the FTA may revisit the period.