This guide outlines the FTA's private clarification mechanism for specific tax technical matters of uncertainty. Clarifications are issued to a specific applicant based on facts they provide and are not for third-party use. The guide details eligibility criteria for persons and matters, and grounds for rejection, such as if the matter is already covered by public guidance or involves hypothetical scenarios. It explains the application process via the EmaraTax portal, the associated fees, and confirms a clarification is not a formal decision that can be appealed through the standard dispute resolution process.