This decision amends the FTA's policy on issuing clarifications and directives. It defines Private Clarifications, which are binding on the FTA for a specific taxpayer, and outlines rejection criteria, such as for hypothetical scenarios or matters under audit. It also covers Public Clarifications and Directives, which can include administrative exceptions for things like tax invoices, special methods for input tax apportionment, and the framework for Advance Pricing Agreements (APAs). The specifics for APAs are scheduled to be announced in the fourth quarter of 2024, which will detail application and issuance procedures.