What’s new in UAE tax: PGP June Digest

We are pleased to present the June 2025 edition of our monthly digest, featuring key tax and regulatory developments across the UAE and the GCC region.

This month’s spotlight is on the growing set of certainty instruments available to taxpayers in the UAE — including Private Clarifications (PCs) issued by the Federal Tax Authority (FTA), Mutual Agreement Procedure, and Advance Pricing Arrangements. In a dynamic and rapidly evolving tax environment, understanding how to successfully leverage these tools can signifi cantly reduce tax risks and increase transparency for businesses.

As part of this issue, we have also prepared a practical article — a step-by-step guide on how to request a Private Clarifi cation from the FTA and what makes an application successful in practice.

Here’s a preview of the updates covered in this month’s issue:

UAE

Public Clarification CTP006 explaining the penalty waiver initiative for late Corporate Tax registrations
Federal Supreme Court judgment in Administrative Appeal No. 337 of 2025 on the 200% penalty cap
Cabinet Decision No. 54 of 2023 sheds light (?) on the Qualifying Free Zones
FTA Decision No. 6 of 2025 introducing a framework for recognizing and regulating natural shortages of excise goods in Designated Zones
Russia ratifies new Tax Treaty with the UAE — blacklist delisting under consideration
ESR audits have commenced: what to expect and how to prepare

Overview of tax assurance instruments available in the UAE

New guidance on the Mutual Agreement Procedure (MAP) issued by the UAE Ministry of Finance
Practical guide from PGP Tax on how to successfully obtain a Private Clarification

Oman

Royal Decree No. 56/2025 introducing personal income tax in Oman effective from January 1, 2028
Oman enacts a new law governing Special Economic and Free Zones

Bahrain