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 No. 9 of 2021 on the Delegation to the Vice Chairman of the Board of Directors of the Federal Tax Authority;
- Federal Tax Authority Decision No. 14 of 2023 on the Additional Conditions for a Juridical Person to be Eligible for Registration as a Tax Agent; and
- Pursuant to the approval of the Board of Directors on the Continuous Professional Development Requirements for Natural Person Tax Agents, at the 26th meeting held on 26 April 2023.
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 and