Federal Tax Authority Decision No. 1 of 2024 On Professional Standards for Tax Agents

The Chairman of the Board of Directors of the Federal Tax Authority has decided: 

- Having reviewed the Constitution; 

- Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments; 

- Federal Decree-Law No. 28 of 2022 on Tax Procedures; 

- Cabinet Decision No. 74 of 2023 on the Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures; 

- Decision of the Chairman of the Board of Directors of the Federal Tax Authority No. 9 of 2021 on the Delegation to the Vice Chairman of the Board of Directors of the Authority; and 

- Pursuant to the approval of the Board of Directors of the Federal Tax Authority on the application of black points system to Tax Agents, at the 28th meeting held on 29 August 2023. 

Article 1 – Definitions 

The words and expressions contained in this Decision shall have the same meaning assigned against each in the Federal-Decree Law No. 28 of 2022 referred to above, unless the context otherwise requires. 

Article 2 – Professional Standards Guide for Tax Agents 

By virtue of this Decision, the annex “Professional Sta...