Clarifications are used when there is a question about the VAT Law and how it will apply in a certain case. The main change with the new guide is the extension of the time limit required for receiving a Clarification upon submission of all relevant information and documents to the FTA, from 40 business days to 45 business days.
There is further an additional paragraph which explains that if a case is very complex, for e.g. the FTA may have to consider other legislation or contractual or factual information, then a further 45 business days may be required.
In essence, for complex cases, the FTA may require 90 business days from the date of the initial submission to determine a case.