Apply for this service to obtain Clarification on a tax matter of uncertainty, after analyzing the relevant tax laws, regulations, and published guidance, and the answer remains uncertain.

EmaraTax Platform: 
24 hours a day, 7 days a week

 

• AED 1,500 for a single tax clarification
• AED 2,250 for multi tax clarification

30 Minutes.

The FTA may take up to 60 business days to respond to your request from the date the completed application was received. If additional information was requested, the Clarification will be issued within 60 business days from the date the additional information was received. The FTA will reject the Clarification request if it requested additional information or documents from the Applicant, and the Applicant failed to submit all the requested information or documents within 40 Business Days from the date the request for information was sent to the Applicant.

It will be necessary for you to prepare the following information in an appropriate format and include it in your online application:

● Documentary proof to support the factual and legal grounds on which your request is based (e.g. sample invoices, contracts, payment slips, or any other relevant supporting documents).
● A formal letter including details of the facts, legal references, your technical view, any alternative treatment which you consider may apply as well as your question(s) for the FTA to clarify.
● Any tax advice you have received in respect of the matter for which you are seeking Clarification.
● A cover letter briefly describing the Clarification requested.
● If your Clarification is submitted for multiple tax types, documentation related to all tax types in question are required to be provided.
● Accepted file types are Excel, PDF, JPG, PNG and JPEG. The individual file size limit is (5 MB).

1. Please check the eligibility criteria, required documents and Frequently Asked Questions (FAQs) before submitting your Clarification request.
2. Please review the Private Clarifications Guide (TPGPC1).
3. Complete and submit the online application form.

 

1. 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 stage. 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.

2. Who can submit the application to the FTA?
Generally, the person seeking a Clarification that should submit the Clarification application to the 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).
- Your appointed Legal Representative.
- If you are a member of a Tax Group, the application must be submitted by the representative member of the Tax Group.
The FTA notes that tax consultants (who are not registered Tax Agents) are not permitted to submit any Clarification requests on behalf of another person.

3. What is the estimated timeframe to receive a response from the FTA after submission of my application?
The FTA may take up to 60 business days to respond to your request from the date the completed application was received.
If additional information was requested, the clarification will be issued within 60 business days from the date the additional information was received.

4. Are clarifications subject to reconsideration?
No, Clarifications are not considered decisions issued by the FTA and accordingly they are not subject to reconsideration.

5. Can clarifications be used by anyone other than the Applicant?
No, Clarifications are strictly applicable to the Applicant only, in respect of the specific questions asked based on the facts provided for the specific Tax type indicated.

6. What are some reasons why the FTA may reject my Clarification request?
The FTA will not provide you with a private clarification on the query you raise in the following circumstance:
- The Applicant is not eligible to submit the Clarification request.
- The FTA does not consider that the application represent a Tax matter of uncertainty.
- The submitted Clarification request is incomplete or incorrect.
- The Applicant is seeking tax advice from the FTA.
- The Clarification request relates to more than one Tax but is not in respect of the same specific Tax matter.
- The Applicant is subject to a Tax Audit, Tax Assessment or inspection by the FTA, and the subject matter of the Clarification request is related to a matter under Tax Audit, Tax Assessment or inspection.
For more information regarding reasons of rejection, please review the Private Clarifications Guide (TPGPC1).

7. What will happen once I submit my application to the FTA?
The FTA will review your application. Upon completion of the review, the FTA will either issue a clarification, request additional information, or, in certain cases, reject the application.
The FTA may take up to 60 business days to respond to your request from the date the completed application was received.

8. Can I withdraw my application to the FTA?
The Applicants are allowed to withdraw their Clarification request, but the Clarification request fee would be forfeited unless the request is withdrawn within two Business Days from the date the request was submitted.

9. Will I receive a refund of fees in the event a Clarification request is cancelled or withdrawn?
The Clarification requests fees are non-refundable. The FTA may at its discretion decide to refund the fees in line with the cases listed in the FTA Decision No. 5 of 2024.

10. Will I be able to submit a Clarification request with respect to VAT, Excise Tax and Corporate Tax?
You can submit Clarification requests for VAT, Excise Tax and Corporate Tax separately or collectively as a single Clarification request for multiple taxes.
Only Corporate Tax registered Applicants can request a Private Clarification on Corporate Tax matters. If you are not registered for Corporate Tax, the clarification matter can only be about Corporate Tax registration.

Eligibility Criteria

The information given below is intended to help determine your eligibility to apply for this service.

The conditions to qualify for a Private Clarification are:
• You have analyzed the relevant tax law, regulations and guidance and the answer is still unclear. It is your responsibility to monitor all publications issued by the FTA including but not limited to the law, regulations, guidance and public clarifications to avoid invalid Clarification submission.
• You have an interest in the matter at hand (i.e. this is a genuine factual matter that has a material impact on you).
• The matter is not covered by the previous Clarifications issued by the FTA to you.
General Disclaimer: 
The FTA may exchange Private Clarifications with foreign tax administrations. 

The FTA will not issue any Private Clarifications related to the application of the General Anti-Abuse Rule (GAAR) under Article 50 of the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses to any transaction or arrangement. 

Clarifications issued by the FTA should not be used for tax abuse purposes as defined by Article 50 of the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, including any transaction or arrangement that is conducted after a Clarification has been issued.