Use this service to seek clarification on a tax matter where you have analyzed the relevant tax law, regulations and guidance and the answer is still uncertain.

• EmaraTax platform:
  

• Federal tax Authority  Mobile Application

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 other relevant 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.
• Where clarification is required for multiple tax types, documentation related to all tax types in question is 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.
2. 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 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.

2. Who can submit the application to FTA?

   Generally, the person seeking a clarification 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); or
   • 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.

3. What is the estimated timeframe to receive a response from the FTA after submission of my application?

   The FTA may take 50 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, the FTA will request additional documentation / information. After submitting the additional information, it may take the FTA a further 50 business days to respond to your updated request.

4. Are clarifications subject to reconsideration?

   No. Clarifications are not considered decisions and accordingly are not subject to reconsideration by the FTA.

5. Can clarifications be used by anyone other than the applicant?

   No. Clarifications are issued strictly for use by the applicant only.

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 if:

   1. The FTA does not believe that there are genuine points of legal uncertainty on the matter you seek clarification on;
   2. The clarification service is being used to request an exception from paying taxes or waiving/reducing penalties;
   3. You are asking the FTA to give tax advice;
   4. Your clarification request does not relate to the correct tax type(s); or
   5. The matter you are seeking a clarification on is the subject of a Tax audit initiated by the FTA.
7. What will happen once I submit my application to the FTA?

   Your application will be reviewed by the 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.

8. 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 the FTA.

9. 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. The FTA may at its discretion decide to refund the fees in the event a clarification has not been provided by the FTA.

10. Will I be able to submit a clarification 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.  Please note, for the time being only Corporate Tax registration queries can be submitted.

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 listed below:

• You have analysed the relevant tax law, regulations and guidance and the answer is still uncertain. It is your responsibility to monitor from time to time all publications issued by the FTA including but not limited to the law, regulations, and guidance to avoid unnecessary and invalid submissions of a clarification application.
• You have an interest in the matter at hand (i.e. this is a genuine factual matter that has a material impact on your activities); and
• The matter is not covered by previous clarifications issued by the FTA to you.
• With regards to private clarification requests for Corporate Tax, the clarification request must only relate to Corporate Tax registration. Any clarification question not related to Corporate Tax registration will not be addressed by the FTA.

It is not required that:

• You are a registered with the FTA for VAT, Excise Tax or Corporate Tax;
• You have to appoint a Tax Agent; or
• The matter relates to a transaction which has already occurred or is an active transaction.

General Disclaimer

The Federal Tax Authority (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 by the FTA.