Tax Clarifications Request

Page last updated:: Wednesday, May 31, 2023

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Type

Customer Service
Service Category

From Government to Business, From Government to Government, From Government to People1
Service Channels
Obligation to Sign-up

Not applicable.
Categories of Customers

All persons.
Relevant Publications

Clarifications User Guide (526 KB)
Sustainable Development Goals
Service Card Rating

30 Minutes.

Estimated Time to Submit Application

Service Description

Through this service, the FTA issues a Clarification which is an official, signed, and stamped document in response to a query by the applicant regarding the tax treatment of specific transactions.

Channels and working hours

FTA’s website:
24 hours a day, 7 days a week.

Service Fees Details

Paid

Estimated Time to Submit Application

30 Minutes.

Estimated Time to Complete Application by the FTA

50 business days from the date the completed application was received.

Required Documents and Forms

Documentary proof to support the factual and legal grounds on which the request is based (e.g. sample invoices, contracts, payment slips or other).
Valid Passport copy.
A scan of a signed document proving that the authorized signatory has the necessary authority.

Procedures and Steps

Access the Clarifications’ form available on the FTA’s website by clicking here.
Fill in the form electronically and attach the required and relevant documents.
Submit the form.

FAQs

1. Are Clarifications subject to reconsideration?

Clarifications are not considered decisions by the FTA, hence, they are not subject to reconsideration.

2. Can Clarifications be used by other persons?

Clarifications only relate to the persons mentioned in the decision.

Terms & Conditions

This service must not be used to request an exception from paying taxes or waiving/reducing penalties.
If the application is incomplete, or additional information is required, additional documentation may be requested. After submitting the additional documentation, it may take the FTA a further 50 business days to respond to the updated request.
When filling in the form, the applicant must refrain from only referring to the required documents, and should rather provide a brief summary of what is contained within the required documents.