UAE's Federal Tax Authority (FTA) has published an updated version of its Clarifications user guide - USEG001. A Clarification is a mechanism setup by FTA to provide taxpayers with guidance about FTA’s interpretation and position on specific tax matters of uncertainty. To do so, a Clarification Form needs to be submitted to FTA subject to :
a) The person has analysed the relevant tax law, regulations and guidance and the answer is still uncertain;
b) The person has an interest in the matter at hand ; and
c) The matter is not covered by previous Clarifications issued by the FTA.
The new updated version of the guide states that it will take the FTA up to 45 business days to respond to Clarification request. It further states that FTA may require a additional 45 business days to respond to the Clarification request in case a clarification request issue is complex requiring FTA to consult non-tax legislation or review contractual or other factual information.
To read the updated version of Clarification User Guide, USEG001, please click here
Click here to download the file
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