This service guide outlines the procedure for requesting a change to the Input Tax Apportionment Method from the United Arab Emirates Federal Tax Authority. It is specifically designed for partially exempt businesses, such as those in the banking, real estate, and insurance sectors, where the standard apportionment method fails to reflect actual use fairly. The document details the eligibility criteria, requiring at least six months of VAT registration. It distinguishes between non-sectoral and sectoral methods, specifying processing times of forty-five and eighty-five business days respectively, and outlines standard approval validities.