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

 The Chairman of the Board of Directors of the Federal Tax Authority has decided:

 - Having reviewed the Constitution, 

- Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments, 

- Federal Decree-Law No. 7 of 2017 on Excise Tax, and its amendments, 

- Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments, 

- Federal Decree-Law No. 28 of 2022 on Tax Procedures, 

- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, and its amendments, 

- Cabinet Decision No. 65 of 2020 on the Fees for the Services Provided by the Federal Tax Authority, and its amendments, 

- Federal Tax Authority Decision No. 4 of 2024 on the Amending the Authority’s Policy on Issuing Clarifications and Directives, and 

- pursuant to the approval of the Board of Directors on the Authority’s memorandum on the cases in which the fees of private clarification requests are refunded, at its 33rd meeting held on 24/06/2024. 

Article 1 – Refund of Service Fees for Non-Issuance of the Private Clarification 

1. The Authority may r...