One Stop Registered Tax Agent in UAE

The Federal Tax Authority (FTA) has authorized qualified and licensed professionals to assist Taxable Persons in meeting their VAT compliance requirements. These professionals are known as Tax Agents. Let’s explore more about their role and responsibilities under the VAT system.

Who is a Tax Agent?

A Tax Agent is an individual registered with the Federal Tax Authority (FTA) who can be appointed by a Taxable Person to represent them before the FTA. The Tax Agent supports taxpayers in fulfilling their tax obligations and exercising their tax rights. By leveraging the expertise of a Tax Agent, taxable persons can ensure full compliance with tax laws while saving time and effort.

What Are the Responsibilities of a Tax Agent?

The key duties of a Tax Agent include the following:
Assisting Taxable Persons in fulfilling their tax obligations, in accordance with the terms of the agreement between the Tax Agent and the Taxable Person.
Maintaining confidentiality of all information obtained while performing Tax Agent duties.
Avoiding any actions that may violate the law or compromise tax system integrity.
Providing the Federal Tax Authority (FTA), upon request, with all necessary information, documents, records, and data related to the Taxable Person they represent.

What are the conditions to register as a Tax Agent in UAE?

To register as a Tax Agent in UAE, an individual must meet the following conditions:
Must be of good conduct and character, with no prior convictions for crimes or misdemeanours that affect integrity or honesty.
Must hold a certified Bachelor’s or Master’s degree in tax, accounting, or law from a recognized educational institution. If the degree is in another field, the applicant must submit a tax certification from an internationally recognized tax institute.
Must have a minimum of 3 years' recent experience in taxation, accounting, or legal practice.
Must provide proof of proficiency in written and spoken Arabic and English.
Must pass the Federal Tax Authority’s (FTA) Tax Agent examination.
Must submit a valid medical fitness certificate.
Must hold professional indemnity insurance.

When Can an Application for Tax Agent Registration Be Rejected?

The FTA may reject a Tax Agent application in certain cases:
The applicant fails to meet the necessary registration requirements.
The individual’s registration is deemed to negatively impact the integrity of the UAE tax system.

What Is the Tax Agent Register?

Any individual who wishes to operate as a Tax Agent must be officially registered with the Federal Tax Authority (FTA) and obtain a valid Tax Agent license. The Tax Agent Register is a formal record maintained by the FTA, which includes all relevant information concerning a Tax Agent’s professional status, conduct, and compliance history.

Administrative Penalties Applicable to Tax Agents in UAE

Tax Agents play a crucial role in assisting and guiding Taxable Persons to ensure accurate and effective compliance with VAT regulations. They serve as a key link between Taxable Persons and the Federal Tax Authority (FTA), facilitating smooth communication and adherence to tax obligations. In our next article, we will explore the step-by-step process for registering as a Tax Agent in Dubai, UAE.