Tax Agents & Tax Agencies User Guide | Registration, Amendments, Linking, De-linking & Renewal

1. About this guide

This document is for persons considering becoming a Tax Agent or Tax Agency. It contains detailed guidance on the criteria required to be met in order to become a Tax Agent or a Tax Agency, as well as details of the FTA registration, amendment, linking and de-linking processes for a Tax Agent and a Tax Agency.

Tax Agents and Tax Agencies play an important role in assisting with the operation of the UAE tax system. To ensure that they are qualified and experienced, a series of measures (including registration requirements) have been put in place.

2. About Tax Agents & Tax Agencies

2.1 Tax Agents

The concept of Tax Agent is to help businesses to be compliant in respect of their tax obligations:

- A person is allowed to appoint another person(s) as its Tax Agent(s) to act in his name and on his behalf with regards to his tax affairs with the Federal Tax Authority (FTA).

- A Tax Agent assists the person in the fulfilment of his tax obligations and the exercise of his associated tax rights.

A Tax Agent is usually engaged by his or her clients through the Tax Agency with w...