Report from our correspondent Mohamed Fayçal Charfeddine, Group Tax Manager, Aujan Group Holding
On 6 August 2019, the Federal Tax Authority (FTA) published an updated Clarifications User Guide (the updated guide), which was first published in April 2018. The update mainly addresses the manner in which the clarifications must be submitted and the FTA response delay.
The updated guide explains that the clarifications request form, along with the supporting documents, must be uploaded onto the FTA's official website. Previously, the form had to be sent to FTA using the following email address: clarifications@tax.gov.ae.
With regard to the response delay, the updated guide provides that the FTA may take up to 45 business days to respond to the clarifications request. Previously, the delay was 40 business days. It should be noted that the updated guide states that any request received after 3 pm on a specific business day will be deemed to have been received the following business day.