- Can I save the application as a
draft to be updated later? If yes, for how long?
Yes, you can save the in-progress
application (as a draft) and complete it at a later point in time. However, if
you do not submit your application within 10 business days of initiation, it
will be cancelled automatically. You will receive notifications on your
registered email/verified mobile reminding you to complete your application.
- Who can submit the application to
FTA?
Generally, the person seeking a
clarification should submit the clarification application to FTA. However,
submissions will also be accepted from:
•
Your appointed Tax Agent registered for
the tax type relevant to your application (Corporate Tax, VAT or Excise Tax).
•
The appointed Legal Representative.
•
If you are a member of a Tax Group, the
request should be submitted by the representative member of the Tax Group.
Note that tax consultants (who are not registered
Tax Agents) are not permitted to submit any clarification requests on behalf of
another person.
- What is the estimated timeframe
to receive a response from FTA after submission of my application?
FTA may take 60 business days to
respond back to you from the date it received your completed application. Note
that if your application is incomplete, or additional information is required, FTA
will request additional documentation / information. After submitting the
additional information, it may take FTA a further 60 business
days to respond to your updated request.
- Are clarifications subject to
reconsideration?
No, Clarifications are not considered
decisions and accordingly are not subject to reconsideration by FTA.
- Can clarifications be used by
anyone other than the applicant?
No, Clarifications are issued strictly
for use by the applicant only.
- What are some reasons why FTA may
reject my clarification request?
The FTA will not provide you with a
private clarification on the query you raise if:
A. FTA does not believe that there are genuine points of legal uncertainty
on the matter you seek clarification on.
B. If FTA believes that the clarification service is being used to request
an exception from paying taxes or waiving/reducing penalties.
C. You are asking the FTA to give tax advice.
D. Your clarification request does not relate to the correct tax type(s).
E. The matter you are seeking a clarification on is the subject of a Tax Audit
initiated by FTA.
- What will happen once I submit my
application to FTA?
Your application will be reviewed by
FTA. Once we have completed our review, we will either issue you with a
clarification, request further information or, in some cases, may have to
reject your application. We will notify you by email of our decision. If we
require more information to assist with our review, you will need to provide
the information requested and resubmit your application in order for us to
continue processing your application.
- Can I withdraw my application to
the FTA?
Yes, you have the right to withdraw the
application at any time before the clarification response is issued by FTA.
- Will I receive a refund of fees
in the event a clarification request is cancelled or withdrawn?
The fee paid with the clarification
request is non-refundable. However, FTA may at its discretion decide to refund
the fees in the event a clarification has not been provided.
- Will I be able to submit a
clarification request with respect to VAT, Excise and Corporate Tax?
- You can submit clarification requests for VAT,
Excise Tax and Corporate Tax separately as a single tax clarification or
collectively as a multi tax clarification.
- Only Corporate Tax registered applicants can
request a private clarification on Corporate Tax matters.
If you are not
registered for Corporate Tax, the request can only be about Corporate Tax registration.