Tax Agent in the UAE and Their Role in VAT Matters

Analytical articles from Real Law service

1. VAT Registration for Taxpayers in the UAE
2. VAT Exemption for Taxpayers in the UAE
3. VAT Accrual in the UAE
4. VAT Refund in the UAE 
5. Determining the Tax Base When Operating in Free Zones, Foreign Jurisdictions, and Combined Operations Involving Them 
6. Import VAT and Determining the Place of Supply
7. Tax Groups for VAT in the UAE
8. VAT return and Payment Procedure with the FTA
9. VAT Deregistration in the UAE

10. VAT Refund for Tourists in the UAE

11. Tax Agent in the UAE and Their Role in VAT Matters

12. Determining the VAT Tax Base Date in the UAE

13. Accounting for Advance Payments and Deemed Supply in the UAE

14. Tax Audits and Fines under VAT in the UAE

Review by Real Law

The introduction of Value Added Tax (VAT) and excise tax in the UAE has increased the need for reliable interaction between taxpayers and the Federal Tax Authority (FTA). A key component of this interaction is the activity of tax agents. The main requirements, functions, and rights of tax agents are governed by Federal Decree-Law No. 28 of 2022 on Tax Procedures (the "Law") and its Executive Regulation (Cabinet De...