TAX agent in the UAE as per Federal Law No. (7) of 2017

As per Part Two of Chapter three of Federal Law No. (7) Tax Procedures in the UAE of 2017, Tax Agent’s Registration conditions and procedure and Appointment of a Tax Agent are fulfilled by for completed registration in the register of Tax Agents.

Tax Agent: Who is this person?

If you check the definition as provided by Tax Procedures Law of the UAE in under the Article (1), Tax Agent is registered with the Authority in the Register, and this person is appointed by another Person or on his or her behalf to represent in front of the Authority and aid the person in exercising associated tax rights and fulfill the Tax obligations.

Register of Tax Agents: What is this?

As stated in the part two chapter three Article (12), register of tax agents is an official document which is maintained or established by the Federal Tax Authority. All the Tax Agent’s professional demeanor and conducts are documented and lodged in this register.

Who is allowed to practice as a Tax Agent?

Stated in the part two chapter three Article (13), a person who is registered by the FTA and listed in the tax agents register can practice as legal Tax agent. A license from a competent local Authority or Ministry of Economy is also required and Tax Agent should obtain it for practicing as Tax Agent.

Are there any criteria or conditions which Tax agent should comply with?

As stated in the part two chapter three Article (14), four conditions are mandatory and Tax Agent should oblige to get registered.

  • Tax agent should have a good behavior, be of an excellent conduct, and shouldn’t be convicted of a crime, rehabilitated, or prejudicial to honor or honesty.
  • Taxes Agent should maintain an accredited certification from an accepted school or institute displaying his working experience and specialization as given in the Executive Regulations of this Law.
  • The Agent should be clinically fit to execute the responsibilities of the vocation.
  • Taxes Agent should keep professional indemnity insurance.

Who is able to appoint a Taxes Agent?

As per part two section three article (15), a taxable person may appoint a Taxes Agent to do something on his behalf in regards to his taxes affairs with the specialist. However, by appointing a taxes agent the taxable person’s responsibility with the expert will remain. The taxes agent must definitely provide everything, documents, files, and data if the Expert ask for.

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