Who is a Tax Agent?
As per the Tax Procedures Law of the UAE, Tax Agent is any person who is registered with the Federal Tax Authority (FTA). Any taxable person in the UAE can appoint an agent to deal with the FTA on his/ her and aid in fulfilling responsibility of meeting his/ her tax obligations as well as exercising associated tax rights.
Tax Agent Register
Tax agent register is a document which is maintained by the FTA in which all the matters related to the Tax Agent’s professional conduct will be lodged.
Who can practice as a Tax Agent in the UAE?
A person who is registered with the FTA as well as obtained license from the UAE ministry of economy or from any other relevant authority can practice as a tax agent in the UAE.
Conditions for working as a Tax Agent in the UAE
There are certain conditions that a person should satisfy if he/ she wants to get registered as a Agent in the UAE. The conditions to register as a Tax Agent in the UAE are as follows:
• Tax Agent should show professional behaviour and in addition to this he/ she should not have been involved in any criminal or ill-legal activity.
• Tax Agent should be qualified to perform the functions and duties of the profession as specified in the Executive regulations.
• Tax Agent should hold a certificate providing evidence of recent experience of minimum 3 years in tax, law or accounting.
• Tax Agent should hold a certificate providing proof of written and verbal communication in English as well as Arabic.
• Tax Agent should have appeared and passed the Tax Agent exams conducted by the FTA.
• Tax Agent should be physically fit and medically clear to perform the function and duties required by the profession.
• Tax Agent working in the UAE should hold professional indemnity insurance.
Duties of a Tax Agent
An Agent working on behalf of any taxable person in the UAE is required to perform the following duties:
• Providing assistance to the taxable persons in relation to meeting tax obligations as per agreement between the Agent and the taxable person.
• Maintain confidentiality with regards to any kind of client information obtained during the course of performing his/ her duties as a Tax Agent in the UAE.
• Refusing to participate in any activity or work which may result in breach of any law established by the authority.
• Provide authority with documents and information whenever they request or require.
Who can appoint a Tax Agent?
Any taxable person in the UAE is entitled with the right of appointing a Tax Agent to handle his/ her tax affairs with the authority. The responsibility of the taxable person in relation to the authority will remain even after appointing a Tax Agent.