The UAE Federal Tax Authority has updated its guidance on Private Clarifications, detailing eligibility requirements, application procedures, fees and the circumstances in which taxpayers can obtain binding administrative guidance on uncertain tax matters.
The UAE Federal Tax Authority (FTA) has published an updated Tax Procedures Guide on Private Clarifications (TPGPC1), dated 14 July 2026, setting out the process for taxpayers seeking the authority’s official view on uncertain tax technical matters.
The updated guidance explains who can apply for a Private Clarification, the types of issues that qualify, the application process, applicable fees, and the circumstances under which requests may be rejected or refunded.
Private Clarifications provide binding administrative guidance
According to the guide, a Private Clarification is an official document issued and signed by the FTA that sets out the tax treatment of a specific transaction based on the facts presented by an applicant.
The FTA states that it is administratively bound by the position contained in a clarification, provided the actual facts and circumstances are consistent with those submitted in the application.
However, the clarification applies only to the applicant that requested it and cannot be relied upon by other taxpayers. It also becomes invalid where there has been fraud, misrepresentation, or where the transaction ultimately differs from the facts provided.
The guide further notes that it is not legally binding legislation and does not amend existing tax laws. In addition, a Private Clarification is not considered an official decision and therefore cannot be challenged through the FTA’s reconsideration or dispute resolution procedures.
Eligibility rules clarified
The updated guidance confirms that any natural or juridical person facing genuine tax uncertainty may apply for a Private Clarification.
For VAT and Corporate Tax groups, only the representative member or parent company may submit an application using the group’s EmaraTax account and Tax Registration Number (TRN).
For Pillar Two Top-up Tax matters, applications may only be submitted by the Domestic Designated Filing Entity (DDFE) on behalf of the multinational enterprise group.
Registered tax agents may also apply on behalf of clients, provided they are authorised and registered with the FTA for the relevant tax type.
Applications must relate to federal taxes, including VAT, Excise Tax, Corporate Tax or Top-up Tax, and must address genuine technical uncertainty rather than seek confirmation of provisions that are already clear in the legislation.
Application process and fees
All applications must be submitted through the EmaraTax portal in either Arabic or English.
Applicants are required to provide a cover letter explaining the background to the request, the relevant legislative provisions and a detailed technical analysis. Supporting documents, such as contracts, invoices and any third-party tax advice, must also be included.
The application fee is AED 1,500 for requests covering a single tax type and AED 2,250 where more than one tax is involved.
Once a complete application has been received, the FTA aims to issue a Private Clarification within 60 business days.
Circumstances where requests may be rejected
The guide identifies several situations where the FTA will reject an application, including where the applicant is ineligible, lacks appropriate authorisation, or where the request falls outside the scope of the Private Clarification process.
Examples include applications relating to administrative penalty waivers, information technology issues or reviews of tax assessments.
Requests will also be rejected if the applicant fails to provide additional information requested by the FTA within 40 business days.
The authority may additionally reject applications that are incomplete, lack sufficient technical analysis, concern matters already addressed in existing public guidance, involve hypothetical scenarios, or are considered to relate to tax planning, avoidance or evasion.
Refunds available in limited circumstances
The FTA confirms that application fees are generally non-refundable.
However, refunds may be issued automatically if an applicant withdraws the request within two business days of submission or where the FTA decides not to issue a clarification because the applicant was already subject to a tax audit covering the same matter at the time the application was made.
