UAE authority to allow clarification requests for corporate tax registration

UAE authority to allow clarification requests for corporate tax registration

ABU DHABI: The Federal Tax Authority (FTA) will open up online requests for clarifications related to Corporate Tax registration via its EmaraTax digital tax services platform starting Tuesday, 1st August, 2023.

In a press statement issued today, the Authority explained that the service could be accessed by filling and submitting a clarification request through the EmaraTax platform, along with the required supporting documents and paying the designated service fees.

The decision aims to support and encourage taxpayers subject to Corporate Tax to voluntarily comply with the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (the “Corporate Tax Law”), which applies to financial years beginning on or after 1st June, 2023. The FTA has already opened registration for Corporate Tax for public joint-stock companies and resident private companies, in addition to launching an awareness campaign about procedures and requirements for Corporate Tax compliance.

The statement went on to specify individuals eligible to submit Private Clarification requests related to Corporate Tax registration on behalf of taxpayers. It noted that requests could be made by appointed Tax Agents or authorised legal representatives, whereas tax consultants who are not registered with the FTA as Tax Agents will not be allowed to submit