Private Clarifications
This guide (TPGPC1 of 2025) provides guidance on the nature of private clarifications (“Clarification”) and the process to apply for a Clarification, particularly on the following aspects:
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- The nature of a Clarification,
- Who is eligible to apply for a Clarification,
- The instances where a Clarification will not be provided or rejected, and
- The Clarification process, including required documents, applicable fees and the instances in which the fees may be refunded.
View the Document: Tax Procedures Guide | TPGPC1 of 2025
Important Notice
The above extract has been provided for reference only and is based on information available in the public domain at the time of publication, which is subject to change. This does not constitute any form of advice or recommendation and therefore cannot be relied on to cover specific situations. We highly recommend that you consult with a qualified tax advisor in the UAE for personalized guidance based on your specific business circumstances. We accept no duty of care or liability for any loss occasioned to any person acting or refraining from action as a result of any material in this publication. Please refer to the following resources for the official and up-to-date information on the UAE Corporate Tax legal framework:- UAE Ministry of Finance: https://mof.gov.ae/tax-legislation/; and
- UAE Federal Tax Authority: https://tax.gov.ae/en/Legislation.aspx