The Federal Tax Authority (FTA) published a Corporate Tax Guide on “Tax Procedures for Private Clarifications” on the 18th of November 2024. The objective of this guide is to provide taxpayers with general guidance on when and how to file for a Private Clarification to the FTA.
The ground of this booklet covers:
- What are Private Clarifications?
Here, the meaning and specifications of a Private Clarification and the portal for filing such Private Clarifications is mentioned and explained.
- Eligibility Criteria
The eligibility criteria cover two crucial aspects; Eligibility of the person filing for the Private Clarification and Eligibility of the subject of the request filed.
- Grounds for Rejection
Grounds for Rejection spans out the cases under which request for a Private Clarification can be rejected by the FTA.
- Clarification Process
The process includes essential subjects such as submission of the Private Clarification request, withdrawal of a request, and finally issuance of a Private Clarification.
Our booklet is designed to deliver clarity on the means and ways to file for a Private Clarification. It also elaborates on the conditions under which the FTA might reject an application for a Private Clarification.
