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About appeal user-guideThis user-guide has been prepared to assist Licensees in submitting an appeal request to the Federal Tax Authority (National Assessment Authority) related to Administrative Penalties levied concerning Economic Substance Regulations.
This guide will also assist the Licensees in following:How to submit an appeal caseHow to provide supporting documentsCommon Mistakes When Submitting an AppealList of penalties based on Cabinet Resolution No 57 of 2020Appeal timeframeThis user-guide designed for the use of all persons who would like to submit an application to the National Assessment Authority to appeal against decisions of Economic Substance Regulations administrative penalties issued to the licensee or the exempted licensee.If you have any further inquiries about Economic Substance Regulations, please contact usPlease note that the National Assessment Authority does not provide advice on Economic Substance Regulations.
For any questions related to the scope and application of regulations for relevant activities, you should review the information on the Ministry of Finance page, or obtain professional advice.The Objective of appealWhat is appeal?The appeal request is one of the services provided based on Article (17) of the Cabinet of Ministers Resolution No 57 of 2020 concerning Economic Substance Requirements.
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:It did not commit the violation attributed to it;The administrative penalty imposed is not proportionate to the violation;The administrative penalty imposed exceeds the limited prescribedHow to apply for appealStep 1: The licensee or the exempted licensee must submit appeal request through the Ministry of Finance PortalThe Economic Substance Regulations system is only available in English.
Please note that the FTA will not accept any other form of submission of appeals related to Economic Substance Regulations.Step 2: After logging in, you will be forwarded to licensee’s dashboard – HomeStep 3: An appeal must be submitted for each administrative penalty separately.
To submit an appeal request Click on “File Appeal”The system shows the deadline for submitting appeal request and payment of the penaltyThe deadline for submitting an appeal is (40) forty working days from the date on which such administrative penalty is leviedThe final deadline for paying the penalty is (40) forty working days from the date on which such administrative penalty is levied, the calculation of the final deadline for paying the penalty is stopped upon submitting the appeal request, and it will be resumed if the appeal request is rejected or withdrawn.Step 4: On the Appeal request page, the applicant must add a simplified explanation of the reason for submitting the appeal request and Attach the supporting documents to the appeal request.
