Amending the Authority’s Policy on Issuing Clarifications and Directives

The Chairman of the Board of Directors of the Federal Tax Authority has decided:

• Having reviewed the Constitution,

• Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,

• Federal Decree-Law No. 7 of 2017 on Excise Tax, and its amendments,

• Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments,

• Federal Decree-Law No. 28 of 2022 on Tax Procedures,

• Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, and its amendments,

• Cabinet Decision No. 37 of 2017 on the Executive Regulations of the Federal Decree-Law No. 7 of 2017 on Excise Tax, and its amendments,

• Cabinet Decision No. 52 of 2017 on the Executive Regulations of the Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments,

• Cabinet Decision No. 65 of 2020 on the Fees for the Services Provided by the Federal Tax Authority, and its amendments,

• Federal Tax Authority Decision No. 4 of 2021 on the Disclosure of Information Held by the Authority or its Employees, and its amendments,

• Federal Tax Authority Decision No. 5 of 2021 on the Authority’s Policy of Issuance Clarifications and Directives,

• Federal Tax Authority Decision No. 8 of 2022 on the Special Methods of Input Tax Apportionment,

• Decision of the Chairman of the Board of Directors No. 9 of 2021 on the Delegation to the Vice Chairman of the Board of Directors of the Federal Tax Authority, and

• Pursuant to the approval of the Board of Directors on amending the Authority’s Policy for Issuance of Clarifications and Directives at its 32nd meeting held on 26/4/2024.