Obtaining Tax Ruling or Private Clarifications
in the Kingdom of Saudi Arabia (KSA) and the United Arab Emirates (UAE)
Similarities and differences of the Tax Rulings in KSA and the Private Clarifications in the UAE
1) Tax Ruling versus Private Clarification
|
Focus Points |
Kingdom of Saudi Arabia |
United Arab Emirates |
|
Who can submit? |
• Natural or legal person • Resident or non-resident • May be registered or not with the Authority |
• Person (or authorized signatory) • Appointed tax agents • Legal representatives • Representative member of the tax group |
|
How to submit request? |
Submit Tax Ruling Request Form via ZATCA e-portal
|
Submit Clarification Form via FTA’s EmaraTax portal
|
|
How soon to obtain? |
No specific timeframe |
50 business days
In case of additional information, 50 business days will run from the date such information is received. |
|
What is the cost per submission? |
No fee imposed |
• AED 1,500 – one tax type only • AED 2,250 – more than one tax type |
|
Is the Ruling / Clarification binding? |
• Reliable and binding opinion • Not subject to objection • Reconsideration request may be made in case of misconception of facts |
• A binding opinion • Not subject to dispute resolution process • New request may be made in case of any materially new information |
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Can it be published to the public?
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May be published without the taxpayer information |
Not published to the public.
However, public clarifications are issued by FTA. |
2) How Crowe can help?
- Assess if securing a tax ruling or a private clarification would be necessary to firm up the person’s tax position
- Assist in the process of securing tax rulings or
private clarifications with the Authority
