Applicant: Person applying for a Clarification.
Business Day: Any day of the week, except weekends and official holidays of the Federal Government.
Clarification: An official document issued by the FTA in response to a request from a specific Person regarding the Tax treatment of specific transactions.
Corporate Tax: The Tax imposed under Federal Decree-Law No. 47 of 2022 on Taxation of Corporations and Businesses and its amendments, on juridical Persons and Business income.
EmaraTax: The FTA’s core Tax system.
Excise Tax: Tax imposed under Federal Decree-Law No. 7 of 2017 on Excise Tax and its amendments.
FTA: Federal Tax Authority.
FTA Decision No. 2 of 2025: Federal Tax Authority Decision No. 2 of 2025 on the Authority’s Policy on Issuing Clarifications and Directives.
Legal Representative: The guardian or custodian of an incapacitated Person or minor, or the bankruptcy trustee appointed by the court for a company that is in bankruptcy, or any other Person legally appointed to represent another Person.
Person: A natural or juridical person.
Registrant: The Taxable Person who has been issued ...