This guide provides comprehensive guidance on the UAE's private clarification mechanism for Corporate Tax, VAT, and Excise Tax matters. It outlines the nature of a clarification, eligibility criteria for applicants, and the procedural steps for submitting a request via the EmaraTax portal. The document details the grounds upon which a request will or may be rejected, the applicable fees as per Cabinet Decision No. 65 of 2020, and the specific circumstances for fee refunds. This guide implements the policies established in FTA Decision No. 2 of 2025 and FTA Decision No. 5 of 2024.