This form is available to all persons that would like to ask the Federal Tax Authority (FTA) to provide technical Clarifications to matters of uncertainty they encounter after reviewing the laws, executive regulations and guides/ information applicable and published by the FTA. You are encouraged to consult with a subject matter expert, if appropriate, prior to submitting this claim to the FTA. Do NOT use this form to request a Reconsideration of a decision made / issued by the FTA. Any Reconsideration requests lodged through this form will not be processed by the FTA - there is a separate form available on the FTA website to be used for Reconsideration applications.