Tax Agent in UAE

Taxable Persons may appoint Tax Agents to represent them before the FTA and help them determine their tax liabilities and exercise-related tax rights.

1.    Who can be a Tax Agent?

• Natural Person
• Juridical Person

2.    What are the conditions to be a Tax Agent?

1.    Natural Persons

• Be of good conduct and never been convicted of crime or misdemeanor.
• Have the minimum education and 3-5 years of relevant experience.
• Complete necessary training.
• Ability to communicate in Arabic or English.
• Covered under a valid professional indemnity insurance.
• Works for entity which has a license approved by Ministry of Economy.
• Not a member of the Tax Disputes Resolution Committee

2.    Juridical Person

• Licensed as an audit, tax, or law firm by the licensing authorities.
• At least one employed director or partner that meets the conditions of natural person.
• Covered under a valid professional indemnity insurance.

3.    What are the role and responsibilities of Tax Agents in the UAE?

• Assist with tax obligations.
• Maintain client tax-related records and/or information.
• Inquire about tax-related matters with the FTA.
• Facilitate assistance during a Tax Audit*
• Provide the FTA with information upon its request.
• Keep updated with the latest tax laws.
• Act as a tax advisor for the Taxable Persons
• Maintain confidentiality.
• Refuse to participate in any work which may result in a breach of any law (i.e., tax evasion)
• Continue to meet CPD requirements.

*Penalties may be imposed to the Tax Agent in case of failure to facilitate during a Tax Audit [Article 24 (1) (m) of the Tax Procedures Law]

NOTE: The Taxable Person who appointed the Tax Agents bears the ultimate legal responsibility for the dealings with the FTA by the Tax Agent on their behalf.

4.    Key Takeaways

• Tax agents who have various training and continuous professional development can guarantee quality in determining tax liabilities.
• Tax agents can assist Taxable Persons by saving time and effort required in compliance with tax.
• Tax agents can support Taxable Persons in communicating with FTA on their behalf.