The Chairman of the Board of Directors of the Federal Tax Authority,

After perusal of the Constitution;

Federal Decree-Law No. 13/2016 on the establishment of the Federal Tax Authority, and its amendments;

Federal Decree-Law No. 7/2017 on the Excise Tax, and its amendments;

Federal Decree-Law No. 8/2017 on the Value Added Tax (VAT), and its amendments;

Federal Decree-Law No. 28/2022 on Tax Procedures;

Federal Decree-Law No. 47/2022 on Corporate and Business Taxation, and its amendments;

Cabinet Decision No. 65/2020 on the fees of services provided by the Federal Tax Authority, and its amendments;

Federal Administrative Decision No. 4/2024 amending the Authority’s policy for issuing clarifications and guidelines; and

The approval of the Board of Directors on the memorandum of the Authority, concerning cases where fees of private clarification requests are refunded, issued in its thirty third meeting held on 24/06/2024,

Hereby decides as follows: