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.
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.