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May 15, 2026

This Decision establishes the Federal Tax Authority's (FTA) amended policy for issuing clarifications and directives, effective from 1 March 2025. It operationalises the FTA’s mandate under Article 4 of Federal Decree-Law No. 13 of 2016. The policy outlines the mechanisms for taxpayers to request private clarifications, administrative exceptions, and special input tax apportionment methods. It also details the framework for the FTA to issue public clarifications, guides, and advance pricing agreements. The decision specifies procedures, timelines, and conditions for these requests, referencing enabling provisions within the VAT, Excise, and Corporate Tax laws.

This is not an Official Translation:

The Authority's Policy on Issuing Clarifications and Directives

Federal Tax Authority Decision No. 5 of 2021 - Issued 8 Dec 2021 - (Effective 8 Dec 2021)

Federal Tax Authority Decision No. 4 of 2024 - Issued 12 June 2024 - (Effective 1 July 2024)

Federal Tax Authority Decision No. 2 of 2025 - Issued 19 Feb 2025 - (Effective 1 Mar 2025)

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, and its amendments,
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 on Issuing Clarifications and Directives, and its amendments,
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 decision of the Board of Directors on amending the Authority's Policy for Issuance of Clarifications and Directives at its 36th meeting held on 13/12/2024.

Article 1 - The Authority's Issuance of Clarifications and Directives

The Authority shall issue the clarifications and directives in accordance with the attached policy.

Article 2 - Implementation of the Decision

This Decision shall be published in the Official Gazette and shall come into effect as of 1 March 2025.