Abstract

Objectives: This study aims to examine the administrative mechanisms for the settlement of tax disputes provided under UAE Federal Decree-Law No. (28) of 2022 on Tax Procedures, which entered into force on 1 March 2023. As a newly enacted legislative framework, the law introduces innovative administrative avenues for the resolution of tax disputes. Methods: The study adopts an analytical approach by examining the relevant provisions of UAE tax legislation to explore how the law addresses the challenge of balancing the fairness of tax assessment with the State's interest in the prompt collection of public revenues through the regulation of administrative dispute resolution procedures in a manner that enhances mutual trust between taxpayers and the tax administration. The study further evaluates the adequacy and effectiveness of the prescribed administrative procedures in achieving this balance. Results: The study concludes that the UAE legislator has adopted a distinctive approach by establishing a three-tier administrative dispute resolution framework. The process begins with two cost-free internal grievance procedures and culminates in an objection before specialized Tax Dispute Resolution Committees, the admissibility of which is conditional upon the full payment of the assessed tax. Conclusions: The study finds that, notwithstanding its strengths and limitations, the approach adopted by the UAE legislator requires further refinement through implementing regulatory decisions that comprehensively specify the procedural rules left unresolved by the law. It also recommends consolidating the fragmented provisions currently dispersed across various ministerial decisions into a single, comprehensive Executive Regulation.