As previously reported, the UAE Federal Tax Authority (FTA) has implemented new procedures for applications requesting reconsideration and objections of decisions from 1 November 2021. In order to provide further guidance on the new procedures, the FTA published Tax Procedures Public Clarification TAXP003 on 6 November 2021. The main guidance is provided as follows: --- Detailed Discussion Timelines for objection and appeal In order to grant taxpayers a wider window of opportunity to object to the FTA's decisions regarding that taxpayer, the timelines for objections and appeals have been extended as following: Application for reconsideration: Based on the amendment, any...