Abu Dhabi, UAE – The Federal Tax Authority (FTA) will open up online requests for clarifications related to Corporate Tax registration via its EmaraTax digital tax services platform starting Tuesday, 1 August 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 the required supporting documents, and paying the designated service fees.
The decision aims to support and encourage taxpayers subject to Corporate Tax to voluntarily comply with the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (the “Corporate Tax Law”), which applies to financial years beginning on or after 1 June 2023. The FTA has already opened registration for Corporate Tax for public joint-stock companies and resident private companies, in addition to launching an awareness campaign about procedures and requirements for Corporate Tax compliance.
The statement went on to specify individuals who are eligible to submit Private Clarification requests related to Corporate Tax registration on behalf of taxpayers, noting that requests can be made by appointed Tax Agents or authorised legal representatives, whereas 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 certain provisions of Cabinet Decision No. 65 of 2020 on Fees for the Services Provided by the FTA, which came into effect on 1 June 2023, determined the fees for providing a Private Clarification request related to one Tax and a Private Clarification request related to multiple Taxes.
As per the Cabinet Decision, a Private Clarification is a clarification issued by the Authority in the form of a stamped and signed document concerning specific tax technical matters for a specific taxpayer, as submitted through the designated form on the FTA website, along with the required documents. Moreover, the Cabinet Decision allows the Authority to refund fees paid for a Private Clarification requests in cases where the FTA does not issue the requested clarification.
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About Federal Tax Authority
The Federal Tax Authority was established by Federal Decree-Law No. (13) of 2016 to help diversify the national economy and increase non-oil revenues in the UAE through the management and collection of federal taxes based on international best practices and standards, as well as to provide all means of support to enable taxpayers to comply with the tax laws and procedures. Since its inception in 2017, the FTA has been committed to cooperate with the competent authorities to establish a comprehensive and balanced system to make the UAE one of the first countries in the world to implement a fully electronic tax system that encourages voluntary compliance, with simple procedures based on the highest standards of transparency and accuracy – beginning from registration, to the submission of tax returns, to the payment of due taxes through the Authority’s website: www.tax.gov.ae
