The UAE Federal Tax Authority (FTA) has published a detailed guide on Private Clarifications (Private Clarifications – TPGPC1).
The following federal taxes apply in the UAE:
- Excise Tax – introduced with effect from 1 October 2017
- VAT – introduced with effect from 1 January 2018
- Corporate Tax – introduced with effect from 1 June 2023
The FTA publishes guides, public clarifications, and other information to help taxpayers understand their federal tax obligations and to support voluntary compliance with the UAE tax laws. For other tax matters of uncertainty that are not covered under the guides, public clarifications and other publications issued by the FTA, taxpayers may seek guidance from the FTA on specific tax matters through the private clarification mechanism which is available via EmaraTax.
The purpose of the guide is to provide guidance on the nature of private clarifications and the process to apply for a Clarification. This guide will help you to understand:
- the nature of a Clarification,
- who is eligible to apply for a Clarification,
- the instances where a Clarification will not be provided or rejected,
- the Clarification process, including required documents, applicable fees and the instances in which the fees may be refunded.
For more details on the application process via EmaraTax, taxpayers can refer to the service card which is available on the FTA’s website.
