This Decision establishes the Federal Tax Authority's (FTA) amended policy for issuing clarifications and directives, effective from 1 March 2025. It operationalises the FTA’s mandate under Article 4 of Federal Decree-Law No. 13 of 2016. The policy outlines the mechanisms for taxpayers to request private clarifications, administrative exceptions, and special input tax apportionment methods. It also details the framework for the FTA to issue public clarifications, guides, and advance pricing agreements. The decision specifies procedures, timelines, and conditions for these requests, referencing enabling provisions within the VAT, Excise, and Corporate Tax laws.