UAE FTA Updates Private Clarification Guide: New Criteria, Timelines, and GloBE Rule Inclusions

• UAE Federal Tax Authority updated the Private Clarification Procedures Guide on July 25, 2025
• Updates refine process and eligibility for Excise Tax, VAT, and CIT clarifications
• Integration of FTA Decision No. 2 of 2025 for comprehensive taxpayer framework
• Inclusion of clarification requests for OECD G20 Pillar Two GloBE rules
• Revised timeline for issuing clarifications set to 60 business days
• Clearer criteria for rejection of requests, aiding preparation and management
• Introduction of a glossary for common tax terms to assist taxpayers
• Updates aim to modernize and simplify the UAE tax system

Source: mailchi.mp

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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