UAE VAT reconsideration allows a taxable person to appeal for the review of the decision made by the Federal Tax Agency . The authority will review the decision and might waive off the VAT late payment penalties if the business had provided a proof regarding the reasons of the UAE VAT reconsideration. Any individual who has gotten the penalty can submit UAE VAT reconsideration for any decision taken up by the FTA ,The FTA the candidate to give reasons for applying a reconsideration on its decision, involving an analysis of the alternative treatment which the applicant considers that should have been applied to its case. The FTA will review the request for reconsideration and, if the application has satisfied the necessities, the FTA will give its justified decision within 20 business days from receipt of such application