Cabinet Decision No.7 of 2023
Service Fees for FTA Private Clarification
What?
The Decision is issued to amend Cabinet Decision No. 65 of 2020, which outlines the fees for the services provided by the Federal Tax Authority (FTA).
Why?
This is aimed to compensate for the services provided by the FTA.
When?
This will come into force as of 1st June 2023.
Applicable Service Fees
|
Service Description |
Service Fees (AED) |
|
Clarification requests pertaining to a single tax |
1,500 for each request |
|
Clarification requests pertaining to more than one tax |
2,250 for each request |
The FTA may refund the above fees where the FTA does not issue a special clarification.
Furthermore, the following must be noted:
- We understand that “tax” pertains to the applicable taxes in the UAE, i.e., VAT, Excise Tax and Corporate Tax (as of 01 June 2023).
- The Decision did not specify what “single tax” means. We surmise that it can include several questions in one request for the same tax type.
Key Takeaways
Considering the additional fees involved in requesting a
Private Clarification, it is recommended to submit the request prior to its
effective date of 1 June 2023.
