Cabinet Decision No. 7 of 2023

Cabinet Decision No.7 of 2023

Service Fees for FTA Private Clarification

Cabinet Decision No. 7 of 2023


The Decision is issued to amend Cabinet Decision No. 65 of 2020, which outlines the fees for the services provided by the Federal Tax Authority (FTA).


This is aimed to compensate for the services provided by the FTA.


This will come into force as of 1st June 2023.

Applicable Service Fees

Service Description

Service Fees (AED)

Clarification requests pertaining to a single tax

1,500 for each request

Clarification requests pertaining to more than one tax

2,250 for each request

The FTA may refund the above fees where the FTA does not issue a special clarification.

Furthermore, the following must be noted:

  1. We understand that “tax” pertains to the applicable taxes in the UAE, i.e., VAT, Excise Tax and Corporate Tax (as of 01 June 2023).
  2. The Decision did not specify what “single tax” means. We surmise that it can include several questions in one request for the same tax type.

Key Takeaways

Considering the additional fees involved in requesting a Private Clarification, it is recommended to submit the request prior to its effective date of 1 June 2023.

Contact Us

Markus Susilo
Markus Susilo
Partner- Payroll and Indirect Tax
Michel Ruitenberg
  Partner DIFC - Indirect Taxes