In the United Arab Emirates (UAE), the Federal Tax Authority (FTA) is the official body responsible for administering, collecting, and enforcing federal taxes. These include:
- Excise Tax (implemented October 1, 2017)
- VAT in the UAE (implemented January 1, 2018)
- Corporate Tax in the UAE (implemented June 1, 2023)
To help businesses and individuals comply with tax regulations, the FTA regularly publishes public guidelines, tax clarifications, and technical interpretations.
When tax issues are not addressed in official guidance, the FTA offers a private clarification mechanism. This is particularly useful for businesses seeking clarity on matters such as VAT registration in the UAE, VAT accounting in Dubai, or corporate tax services in the UAE.
1. Purpose of This Guide
This document provides a clear overview of how to request a private tax clarification through the EmaraTax platform, helping taxpayers understand:
- What private clarifications are
- Who can apply
- When requests may be denied
The clarification process, required documents, potential fees, and refund policies
For more information, refer to the official FTA service card:
👉 tax.gov.ae – Tax Clarifications
2. Nature of Private Clarifications
Private clarifications are formal documents issued by the FTA, signed and stamped by an authorized official. These are often sought by businesses receiving VAT consultancy in Dubai or those involved in complex
The request has to do with federal taxes or associated fines.
- The request makes it apparent which tax type it pertains to.
- The request concerns tax laws as they pertain to the specific facts and circumstances of the
taxpayer making the request, or taxpayers under special circumstances, i.e. the
A third party is not covered by the FTA’s clarification.
However, clarifications are considered null and void if:
- There is fraud, misrepresentation, or omission of material facts
- Any condition stated in the clarification is not fulfilled
The facts differ from the actual transaction or implementation
3. Eligibility to Apply
Two levels of eligibility are considered when submitting a clarification:
- Whether the applicant (individual or business) is authorized
- Whether the subject matter qualifies for clarification
Applications may be rejected by the FTA if:
- The person submitting the request is unauthorized or not acting on behalf of a registered taxpayer
- The request lacks essential information (e.g., TRN, legal documents)
- The applicant is not registered for the relevant tax (e.g., requesting corporate tax clarification without corporate tax registration in the UAE)
A member of a tax group files a clarification instead of the parent or representative company
4. Clarification Request Process
All requests for clarification must be submitted through the EmaraTax portal. A valid user profile is required. The FTA evaluates the request and may either accept, reject, or request additional information. The applicant must respond within 40 business days of any such request.
This process is especially relevant to companies seeking VAT de-registration services in Dubai, tax restructuring advice, or clarification on VAT accounting treatments.
5. Issuing of Clarifications
Clarifications are issued in English or Arabic, based on the language used in the application. If the request involves multiple tax types (e.g., VAT and corporate tax), separate clarifications are provided. The FTA typically responds within 50 business days of receiving a complete request, or from the date of additional information submission
6. Common Mistakes That Lead to Rejection
The FTA has identified several recurring issues in clarification requests:
- Submitting on behalf of a legal entity but under an individual’s name
- Filing through a tax advisor who is not an authorized tax agent
- Incomplete forms or inconsistent documentation (e.g., mismatched contracts or unclear tax treatments)
- Lack of background information or tax law interpretation
- Referring to non-UAE tax laws, such as foreign VAT legislation or GCC agreements
Filing clarifications on topics already covered in FTA guidance or prior clarifications
Requests should be well-prepared and supported by documentation when VAT consultancy is used in the UAE or corporate tax consultants are engaged in Dubai.
Conclusion
Using the FTA private clarification service through EmaraTax can help businesses reduce tax risk and ensure full compliance. This tool is vital for entities engaged in:
- VAT registration or de-registration in Dubai
- VAT accounting and advisory services in the UAE
- Corporate tax planning and compliance
By understanding the process and avoiding common mistakes, you can make informed, confident tax decisions backed by official clarification from the FTA.
👉 Need Professional Help?
If you’re unsure how to prepare your clarification or want expert assistance with VAT consultancy in Dubai or corporate tax services in the UAE, working with a registered tax advisor can ensure your application meets all FTA requirements.