This clarification details the optional mechanism for Tax Assessment Reviews introduced by Federal Decree-Law No. 28 of 2022. A review can be requested within 40 business days of notification if a person believes the FTA made technical errors in applying tax law, calculation errors, or procedural errors during the audit. Crucially, this review is based solely on information and evidence provided during the tax audit. This process is distinct from a reconsideration request, which is the appropriate channel for submitting new information or facts not presented during the initial audit. Potential outcomes include rejection, adjustment, or upholding the assessment.