TAX agent in the UAE as per Federal Law No. (7) of 2017
In accordance with the Federal Law No. (7) of 2017 on Tax Procedures in the UAE Part Two of Chapter three describes Appointment of a Tax Agent, Tax Agent’s Registration procedure & conditions to be fulfilled for registering in the register of Tax Agents.
Who is a Tax Agent?
As per the definition under the Article (1), chapter one of the Tax Procedures Law of the UAE, Tax Agent is a person who is registered with the Authority in the Register, who is appointed on behalf of another Person to represent him before the Authority and assist him in the fulfilment of his Tax obligations and the exercise of his associated tax rights.
What is meant by the Register of Tax Agents?
As per the Article (12) of part two chapter three, register of tax agents is a document established or maintained by the Federal Tax Authority and in which all the matters related to Tax Agent’s professional conduct shall be lodged.
Who can practice as a Tax Agent?
As per the Article (13) of part two chapter three, only a person who is listed in the register of tax agents established by the Authority can practice as Tax Agent. However, such person should also obtain a licence from the Ministry of Economy or from a competent local Authority for the purpose of practicing/working as Tax Agent.
What are the conditions or criteria to be satisfied to work as a Tax Agent?
As per the Article (14) of part two chapter three, there are four conditions to be satisfied for a person to get registered in the register of Tax Agents:
- Tax Agent should be of good conduct and behaviour and never have been convicted of a crime, prejudicial to honour or honesty, notwithstanding that he may have been rehabilitated.
- Tax Agent should hold an accredited qualification from a recognised university or institute showing his specialisation and practical experience as specified in the Executive Regulations of this Law.
- Tax Agent should be medically fit to perform the duties of the profession.
- Tax Agent should hold professional indemnity insurance.
Who can appoint a Tax Agent?
As per the Article (15) of part two chapter three, a taxable person may appoint a Tax Agent to act on his behalf with regard to his tax affairs with the authority. However, by appointing a tax agent the taxable person’s responsibility with the authority will remain.
The tax agent must provide all the information, documents, records, and data if the Authority ask for.