The UAE Federal Tax Authority (FTA) has published an updated tax procedures guide on Private Clarifications - TPGPC1, dated 25 July 2025. The updated guide replaces the guide issued in November 2024. The purpose of TPGPC1 is to provide guidance on:

• The nature of a clarification;
• Who is eligible to apply for a clarification;
• The instances where a clarification will not be provided, or rejecte…