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The Federal Tax Authority (FTA) to provide technical clarification to matters of Uncertainty

This form is available to all persons that would like to ask the Federal Tax Authority (FTA) to provide technical Clarifications to matters of uncertainty they encounter after reviewing the laws, executive regulations and guides/ information applicable and published by the FTA. You are encouraged to consult with a subject matter expert, if appropriate, prior to submitting this claim to the FTA. Do NOT use this form to request a Reconsideration of a decision made / issued by the FTA. Any Reconsideration requests lodged through this form will not be processed by the FTA – there is a separate form available on the FTA website to be used for Reconsideration applications.

 

Clarification form involves 8 steps:

  1. About the Applicant

  • Name of the Applicant
  • Tax Registration Number (TRN) If you are registered with the FTA
  • Reasons for not being registered with the FTA
  • Tax Agent Approval Number (TAAN)
  1. Contact Details of the Applicant

  • Building name and number, Street etc.
  1. About the Request for Clarification

  • Which tax does this request relate to?
  • Is this request related to any previous Clarifications issued by the FTA?
  • If yes, please provide the form reference number of the previous claim
  • Estimated Tax amount that is/may be impacted from this technical clarification (AED)
  • Please specify the nature of the estimated Tax amount
  • What periods have been / may be impacted by the matter at hand?
  • Does the Clarification relate to a completed, current, or proposed supply chain / transaction?
  1. Background and Facts

  • Please provide a detailed description of the background, including transactions, steps and the intentions of the matter which is the subject of the Clarification
  • Please provide any documentary proof to support the factual and legal grounds on which the request is based (e.g. sample invoices, contracts, payment slips or other)
  1. Technical view

  • Specify the legal provisions which are relevant to assessing the tax treatment of the matter which is the subject of the Clarification
  • Specify any guidance issued by the FTA which is relevant to the technical position of the matter which is the subject of the Clarification
  • Please specify details of any previous Clarifications issued by the FTA relevant to your claim
  • Please upload any tax advice you received in respect of the matter for which you are seeking Clarification
  • What is the outcome of your tax technical assessment of this matter?
  • What is the outcome of other alternative tax technical assessments of this matter?
  • Please describe your analysis on the tax technical position which you consider to be correct in more detail
  • Please describe your analysis on the alternative tax technical position(s) in more detail
  • Please provide the questions which you would like the FTA to answer
  1. Summary

  • Please upload a formal letter including details of the facts, legal references, your technical analysis, the alternative treatments which you have considered may apply, and the question(s) for the FTA on which you are seeking Clarification
  • How many times have you submitted a request seeking the FTA’s Clarification during the past 12 months?
  1. Submitting the Clarifications Form

Once you have completed the Clarifications Form, please send the soft copy (in PDF format) to the following email address along with the supporting documents [email protected]

Clarification requests sent to other FTA email addresses will not receive a reply. Accepted file types are PDF, JPG, PNG and JPEG. The total file size limit is 10 MB. You will obtain an email notification upon successful submission of the Clarifications Form.

  1. Response from the FTA on your Clarification

It may take the FTA up to 40 business days to respond to your Clarification request. The answer provided by the FTA is based on the facts provided by you at the time the Clarifications Form is submitted. Once a response is issued by the FTA, you may decide whether to follow the Clarification provided by the FTA or not at your own risk. You may also apply to the FTA for a Reconsideration if you do not agree with the FTA’s response. The final response to your Clarifications request will be in a letter format and you will receive it as an attachment to an email.

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The entire contents of this article is solely for information purpose and have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation.. It doesn't constitute professional advice or a formal recommendation. The author has undertook utmost care to disseminate the true and correct view and doesn't accept liability for any errors or omissions. You are kindly requested to verify & confirm the updates from the genuine sources before acting on any of the information's provided herein above.

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