Federal Tax Authority to open up clarification requests in relation to Corporate Tax registration via its EmaraTax platform as of Tuesday, 1 August 2023

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.