What are the Grounds For Rejection of the Private Clarification Requests Made to the FTA?

The UAE has been known as the tax-friendly landscape for businesses around the world. The tax framework of the UAE is designed in such a way that businesses established in the UAE can get multiple benefits. Even being stringent with the tax regulations implemented, the UAE has provided multiple opportunities to the entities to ensure that they are compliant with the regulations implemented by issuing several guides and public clarifications. For those entities that are not able to understand certain tax implementations, FTA has introduced a provision for private clarifications where the entities can get clarification for their queries if they want to better understand the implementation of the regime on their business. In this blog you will get to know what are the grounds on which the application made for such clarification will be rejected. The entities must ensure that they abide by these laws in order to get accurate clarifications from the FTA.

Who is Entitled to Get the Clarification From the FTA and Use It?

As per the FTA’s guidelines, the entities must ensure the clarification must only be used by the person who has applied for it; hence, this clarification will only be apt and applicable for that entity based on the specific document provided by the entity along with the application.

When Will The Clarification Requests Made by You Be Rejected?

It might seem simple to apply for the clarification request via the Emaratax portal, but there are many factors that are to be considered, or else it would result in the rejection of your application for clarification. The grounds where the clarification won’t be accepted by the FTA include the following:

• If the application for the clarification is made by any other unauthorized person on behalf of the taxpayer, then the application won’t be accepted, as the clarification request must be made by the required entity itself.
• If the details and documents are submitted by the tax agent or the legal representative of the taxpayer, but they don’t include the valid details of the taxpayer, like TRN details and the name, then they would be rejected.
• If the application is made by the tax agent to the FTA for the specific tax regime or type under which he or she is not registered, then that clarification request would be rejected by the FTA.
• If the application is made by an entity related to a tax type or regime, and if under such regime the applicant is not registered, then the request would be rejected if such clarification is not related to any registration process or if the entity is an exempt person.
• If the application is by the entity posing as a natural person, but the clarification made is related to a juridical person, then that request would be rejected.
• If the application for the clarification is made by a member of a tax group apart from being a representative member or parent of the group by using the credentials of the group in the Emaratax portal, then that request would also be rejected.
• If the clarification application is made by a tax advisor who is not registered with the FTA as the tax agent, then that request would be rejected by the FTA.

What Are the Other Instances Where the Clarification Requests Would be Rejected?

There are multiple instances where the clarification requests would be rejected by the FTA; some of the major instances include the following:

• If the requests are made without complete documents or details, then the requests would be cancelled. The applicant must provide all the relevant details and must conduct thorough research before applying for the clarification.
• If the application is made for the matter for which the FTA has already issued the clarification or the guide, then the request would be rejected, also if the matter is repeated where the clarification for the same has already been provided earlier to the applicant.
• If the entity had been issued a tax assessment on the same matter, then the application would be rejected.
• If the application is made based on any hypothetical scenarios.
• If the application is made as if any advice has been required from FTA

These are some of the major scenarios where the application for the clarification requests would be rejected by the FTA. To get more detailed information on the instances where further requests for clarification would be cancelled, please check Private-Clarifications-EN-24-07-2025.pdf.

How Can CDA Assist You to Apply for the Clarifications With FTA?

In order to apply for the clarifications, you must be well aware of all the tax regimes and the regulations implemented by the FTA. For an entrepreneur or business owner, staying updated on the tax regulations and being aware of all the rules might be overwhelming. With CDA’s tax experts, the businesses and taxpayers can get the assistance regarding the application for the clarifications, the tax registration process, tax return filing, etc., as our team is well-equipped with the prevailing tax regulations in the UAE.

To know more about our tax services, connect with our experts today!

Mitesh Maithia

Tax Manager

Mitesh is a Tax Professional with expertise in direct, indirect, and international taxation, including transfer pricing, since 2018. Passionate about making complex tax matters simple, he shares insights to help businesses stay compliant and forward-looking.