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.
- 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.
Source: Federal Taz Authority