After reviewing the applicable laws, administrative regulations, and guidelines/information published by the FTA, this form can be used by all those who wish to request FTA to provide technical explanations on the uncertain issues they encounter. The answer provided by the FTA applies to the applicant and the specific transaction on which such advice has been requested only. There is no precedence for the advice set out by the FTA’s response that could be applied to other persons or to the applicant for materially different transactions carried out. This form is not intended for reconsideration requests, any reconsideration request using this form will not be processed. Who can apply for Clarification? Anyone can use this clarification form to seek technical clarification on specific tax matters, as long as:

• The person has an interest in the matter at hand
• The matter is not covered by previous Clarifications issued by the FTA.
• The person has to be a Taxable Person registered with the FTA
• The person has to appoint a Tax Agent.
• The matter has to relate to a transaction that has already occurred.

Otherwise, FTA will not provide Clarification on the area if:

• You request Clarification for a matter that does not fall within the criteria above;
• The application form is not filled in correctly;
• The content of the application form is not complete and/ or the FTA considers more information is required to proceed with the review;
• The FTA does not believe that there are genuine points of uncertainty for your application;
• Your application is about the treatment of transactions that the FTA believes are for the purposes of avoiding tax;
• You are asking the FTA to give tax planning advice; or
• The application is related in any way to a matter raised in a tax inspection, audit, or assessment by the FTA.

How to Apply? The taxable person must submit the VAT Clarification form through the FTA portal. The FTA accepts the clarification request from registered tax agents in Dubai, UAE, or appointed legal representatives. However, tax advisers who are not registered tax agents in the UAE are not allowed to submit the application form on behalf of the taxable person. The time frame for Response from the FTA: It may take the FTA up to 40 business days to respond to your Clarification request. The answer provided by the FTA is based on the facts provided by you at the time the Clarifications Form is submitted. Once a response is issued by the FTA, you may decide whether to follow the Clarification provided by the FTA or not at your own risk. You may also apply to the FTA for a Reconsideration if you do not agree with the FTA’s response. The final response to your Clarifications request will be in a letter format and you will receive it as an attachment to an email.  

Source: Federal Taz Authority