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Tax Agents in UAE What are their responsibilities ?

Tax Agent in UAE

What are their responsibilities 

8/28/2023
Tax Agents in UAE What are their responsibilities ?

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.

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