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May 15, 2026

This decision establishes conditions for refunding fees for private clarification requests the FTA does not issue. A full refund is granted if a request is not issued, with a partial refund if a multi-tax request yields a clarification for only one tax. Per Article 2, cases for non-issuance and potential refund include: withdrawal within two business days; if the applicant is under tax audit; if the request is a duplicate; or if related to legislative amendments. It also covers requests from non-Corporate Tax registrants on non-registration matters, and requests about procedures from a prior FTA decision.

This is not an Official Translation:

The Refund of Fees of Private Clarification Requests

Federal Tax Authority Decision No. 5 of 2024

Issued 19 July 2024 – (Effective 1 Aug 2024)

[GTL Notes]

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. 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 2024 on the Amending the Authority’s Policy on Issuing Clarifications and Directives, and
pursuant to the approval of the Board of Directors on the Authority’s memorandum on the cases in which the fees of private clarification requests are refunded, at its 33rd meeting held on 24/06/2024.

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

Article 1 - Refund of Service Fees for Non-Issuance of the Private Clarification