UAE Federal Tax Authority Updates Guidance on Private Clarifications

The UAE Federal Tax Authority (FTA) has published an updated tax procedures guide on Private Clarifications - TPGPC1, dated 14 July 2026. The updated guide replaces the guide issued in July 2025. The purpose of TPGPC1 is to provide guidance on:

• The nature of a Clarification,
• Who is eligible to apply for a Clarification,
• The information that must be included in a Clarification request,
• The instances where a Clarification will not be provided, or rejected,
• The Clarification process, inclu…