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, 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 approval of the Board of Directors of the Authority’s Memo on amending the Authority’s Policy for Issuance of Clarifications and Directives at its 43rd meeting held on 12/2/2026.