Obtaining Tax Rulings or Private Clarifications

Obtaining Tax Ruling or Private Clarifications

in the Kingdom of Saudi Arabia (KSA) and the United Arab Emirates (UAE)

Obtaining Tax Rulings or Private Clarifications

Similarities and differences of the Tax Rulings in KSA and the Private Clarifications in the UAE


1)   Tax Ruling versus Private Clarification


Focus Points

Kingdom of Saudi Arabia

United Arab Emirates

Who can submit?

        Natural or legal person

        Resident or non-resident

        May be registered or not with the Authority

        Person (or authorized signatory)

        Appointed tax agents

        Legal representatives

        Representative member of the tax group

How to submit request?

Submit Tax Ruling Request Form via ZATCA e-portal


Tax Ruling Request

Submit Clarification Form via FTA’s EmaraTax portal


Tax Clarification Request


soon to obtain?

No specific timeframe

50 business days


In case of additional information, 50 business days will run from the date such information is received.

What is the cost per submission?

No fee imposed

        AED 1,500 – one tax type only

        AED 2,250 – more than one tax type

Is the Ruling / Clarification binding?

        Reliable and binding opinion

        Not subject to objection

        Reconsideration request may be made in case of misconception of facts

        A binding opinion

        Not subject to dispute resolution process

        New request may be made in case of any materially new information

Can it be published to the public?


May be published without the taxpayer information

Not published to the public.


However, public clarifications are issued by FTA.


2)   How Crowe can help?

  • Assess if securing a tax ruling or a private clarification would be necessary to firm up the person’s tax position
  • Assist in the process of securing tax rulings or private clarifications with the Authority

Contact Us

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