UAE: Tax Authority allow clarification for corporate tax registration

Abu Dhabi

The Federal Tax Authority (FTA) will open online requests for clarifications related to corporate tax registration through its Amaratax digital tax service platform from Tuesday, August 1, 2023. In a press statement issued today, the authority explained that the service can be accessed by filling and submitting a clarification request through the EmaraTax platform, along with necessary supporting documents and by paying the specified service fee.

The purpose of the decision is to support and encourage taxpayers subject to the corporate tax to voluntarily comply with Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (“Corporate Tax Law”), which begins on fiscal years that come into force. After June 1, 2023. Apart from launching an awareness campaign about the procedures and requirements for corporate tax compliance, the FTA has already opened registration for corporate tax for public joint stock companies and resident private companies.

The statement specifies the persons eligible to submit personal clarification requests relating to corporate tax registration on behalf of taxpayers. It added that requests can be made by appointed tax agents or authorized legal representatives, while tax consultants who are not registered with the FTA as tax agents will not be allowed to submit clarification requests on behalf of others. The Authority clarified that Cabinet Decision No. 7 of 2023, amending specific provisions of Cabinet Decision No. 65 of 2020 on fees for services to be provided by FTAs, which came into force on June 1, 2023, provides for a private Fee prescribed for clarification request relating to one tax and a personal clarification request relating to multiple taxes.

As per the cabinet decision, a personal clarification is a clarification issued by the authority in the form of a sealed and signed document relating to specific tax technical matters to a specific taxpayer, as may be submitted through the specified form on the FTA website along with the required is done. document. Further, the cabinet decision allows the authority to refund the fees paid for private clarification requests in cases where the FTA does not issue the requested clarification.

Federal Tax Authority (FTA)taxUAEUAE: Tax Authority allow clarification for corporate tax registration