UAE: Tax authority’s policy on issuing clarifications and directives, including advance pricing agreements

Decision No 4 of 2024 amends tax authority’s policy on issuing clarifications and directives

August 6, 2024

The UAE federal tax authority (FTA) issued Decision No 4 of 2024 (effective from July 1, 2024) amending the FTA’s policy on issuing clarifications and directives.

  • The FTA clarified that taxpayers may seek guidance from the FTA on specific queries on the application of federal tax laws through the private clarification mechanism. In particular, taxpayers may apply for an advance pricing agreement (APA) with respect to a proposed transaction or arrangement. The start date for receiving applications for APAs and the related procedures will be announced in Q4 of 2024.
  • The FTA also may grant administrative exceptions under the value added tax (VAT) and excise tax laws when the conditions and controls stipulated in the tax legislation are met.

Read an August 2024 report prepared by the KPMG member firm in the UAE

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP\'s . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline