FTA: New Decision on Refund of Private Clarification Request Fees

The FTA has introduced Decision No. 5 of 2024, effective from August 1, 2024, which outlines the conditions under which fees paid for private clarification requests can be refunded. This move aims to provide clarity and fairness in the handling of tax-related inquiries.

Key Points of the Decision:

Refund Eligibility:

• Single Tax Clarification - If the FTA decides not to issue a private clarification for a request related to a single tax, the full fee will be refunded.
• Multiple Tax Clarification - If the request involves multiple taxes and no clarification is issued, the full fee will be refunded. If clarification is issued for only one of the taxes, a portion of the fee will be refunded.

Specific Cases for Refunds:

• Withdrawal of the request within two business days of submission.
• The request is made by a non-registered person and is not related to tax registration inquiries.
• The applicant is under tax audit at the time of the request.
• The request pertains to procedures following an Authority decision.
• Duplicate requests on the same subject from the same applicant.
• Requests related to subjects under legislative amendment discussions with the Ministry of Finance.

Implementation:

This decision will be published in the Official Gazette and will be enforced starting August 1, 2024.

The FTA's new policy ensures greater transparency and efficiency in handling private tax clarifications, reflecting its commitment to improving taxpayer services.

Source: FTA Decision No. 5 of 2024.