FTA Decision FTA Decision No. 5 of 2024 Federal Tax Authority

FTA Decision 5/2024 — When private clarification fees are refunded

Federal Tax Authority Decision No. 5 of 2024 on the Refund of Fees of Private Clarification Requests

In force Issued 19 July 2024 In force from 1 August 2024

Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)

Official Arabic title
قرار الهيئة الاتحادية للضرائب رقم (5) لسنة 2024 — رد رسوم طلبات التوضيحات الخاصة
Document type
FTA Decision
Number
5
Issued by
Federal Tax Authority
Issued
19 July 2024
In force from
1 August 2024
Applies to
Persons who paid the fee for a private clarification request to the FTA.
Current position
In force from 1 August 2024. Issued after Board approval at its 33rd meeting on 24 June 2024.
Topics
Tax Procedures & the FTA ·
Official text
Official Arabic text · English translation (unofficial)

Factual summary

Allows the FTA to refund the private clarification fee, in full or in part, where it decides not to issue the clarification in one of six cases: withdrawal within two business days, a request from a person not registered for Corporate Tax on a non-registration subject, an applicant under tax audit, a request about procedures following an FTA decision, a duplicate request, or a subject under legislative amendment with the Ministry of Finance. A multi-tax request answered for one tax only gets the fee difference back.

What it means in practice Professional insight

Who: taxpayers and tax agents filing private clarification requests. What to check: whether a refused or withdrawn request falls within the six cases, and the two-business-day withdrawal window.

Key provisions

  • Art. 1(1) The Authority may refund the fee paid for a private clarification request relating to one tax or to more than one tax where it decides not to issue the private clarification because a case in Article 2 applies.
  • Art. 1(2) The full fee is refunded where no private clarification is issued (one tax or more than one tax); where a multi-tax request results in a clarification for one tax only, the difference between the multi-tax fee and the one-tax fee is refunded.
  • Art. 2 Refund cases: (1) the request is withdrawn within two business days of submission; (2) it is made by a person not registered for Corporate Tax and does not concern tax registration; (3) the applicant is under tax audit when submitting it; (4) it concerns procedures resulting from a decision of the Authority; (5) it duplicates another private clarification request of the same applicant, on the same subject and documents, that the Authority is working on; (6) it concerns a subject on which the Authority is coordinating with the Ministry of Finance to amend the legislation.
  • Art. 3 Published in the Official Gazette; in force as of 1 August 2024.

What changed

  1. 19 July 2024 Issued
  2. 1 August 2024 In force

Relationship chain

Law → decisions made under it → amendments → guidance and announcements; oldest first within each level.

  1. 30 September 2022 Federal Decree-Law FDL 28/2022 — Tax Procedures Law In force — amended
    1. 11 June 2017 Federal Law FL 7/2017 — former Tax Procedures Law — Replaced by this law from 1 March 2023 Superseded
      1. 24 September 2017 Cabinet Decision CD 36/2017 — Former Tax Procedures Executive Regulation (repealed) — Executive Regulation of this law Repealed
      2. 1 May 2018 Cabinet Decision CD 23/2018 — Tax Disputes Resolution Committees — Made under it In force
      3. 28 December 2021 Cabinet Decision CD 105/2021 — Instalments, waiver and refund of administrative penalties — Made under it In force
      4. 2 September 2022 Cabinet Decision CD 85/2022 — Who is a UAE tax resident — Made under it In force (see Corporate Tax)
    2. 24 September 2017 Cabinet Decision CD 40/2017 — Administrative penalties: VAT, Excise Tax and Tax Procedures (schedule in force from 14 April 2026) — Made under it In force — amended
      1. 28 April 2021 Cabinet Decision CD 49/2021 — 2021 replacement of the tax penalty tables — Amends it In force
      2. 9 October 2025 Cabinet Decision CD 129/2025 — New tax penalty amounts from 14 April 2026 — Amends Art. 1 In force
    3. 10 July 2023 Cabinet Decision CD 74/2023 — Tax Procedures Executive Regulation — Executive Regulation of this law In force — amended
      1. 16 August 2023 FTA Decision FTA Decision 14/2023 — Extra conditions for a firm to register as a tax agent — Made under Art. 12(2)(d) In force
      2. 13 December 2023 FTA Decision FTA Decision 15/2023 — Annual CPD hours for individual tax agents — Made under it In force
      3. 15 January 2024 FTA Decision FTA Decision 1/2024 — Professional standards and black points for tax agents — Made under it In force
      4. 23 March 2026 Cabinet Decision CD 17/2026 — Amendments to the Tax Procedures Executive Regulation — Amends Arts. 3, 10, 18, 26, 28 In force
      5. 2 June 2026 FTA Decision FTA Decision 4/2026 — Keeping records as electronic copies or photocopies — Made under Art. 4(2) In force
    4. 19 July 2024 FTA Decision FTA Decision 5/2024 — When private clarification fees are refunded — Made under it In force
    5. 1 November 2024 FTA Decision FTA Decision 8/2024 — Correcting VAT return errors that do not change the tax due — Made under it In force (see VAT)
    6. 17 February 2025 FTA Decision FTA Decision 1/2025 — Extending deadlines for review and reconsideration requests — Made under it In force
    7. 13 March 2025 Ministerial Decision MD 64/2025 — Earlier e-invoicing service-provider accreditation (repealed) — Made under it Superseded (see E-Invoicing)
    8. 12 September 2025 Ministerial Decision MD 243/2025 — E-invoicing system — Made under e-invoicing provisions In force — amended (see E-Invoicing)
    9. 9 October 2025 Cabinet Decision CD 106/2025 — E-invoicing violations and penalties — Made under it In force (see E-Invoicing)
    10. 4 December 2025 FTA Decision FTA Decision 9/2025 — Declining refunds of residual amounts during a tax audit — Made under it In force
    11. 11 June 2026 FTA Decision FTA Decision 7/2026 — Disposal of seized and abandoned goods — Made under it In force

Official sources

Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)

Related services: VAT Health Check · Corporate Tax

Last verified against official sources: 26 October 2026 · اقرأ بالعربية

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General information, not tax advice. Each record is checked against the official source; where they differ, the official Arabic text prevails.