The registration of tax agents in the UAE is a meticulous process governed by stringent requirements to ensure the integrity and efficiency of the tax system. This guide provides a detailed overview of the qualifications necessary for both natural and juridical persons to become tax agents in the UAE, as well as the procedures for listing, renewing, and delisting tax agents in the register.
Requirements for Natural Persons
For individuals aspiring to become tax agents, the following criteria must be met:
Good Conduct and Behaviour
No Past Convictions
have no prior convictions for crimes or misdemeanour involving dishonesty, regardless of rehabilitation status.
Adequate Education and Experience
Sufficient educational background and relevant experience are essential in any of the following forms.
- Minimum of 3 years’ experience within the last 5 years and a certified bachelor’s or master’s degree in tax, accounting, or law from a recognized institution.
- Minimum of 3 years’ experience within the last 5 years, a certified bachelor’s degree in any field from a recognized institution, and a valid professional qualification as prescribed by the Authority.
Minimum of 5 years’ experience within the last 8 years and a certified bachelor’s degree in any field from a recognized institution.
Training and Exams
Completion of necessary training and passing of qualifying exams set by the Authority is mandatory.
Language Proficiency
Applicants must be able to communicate (orally and in writing) effectively in either Arabic or English.
Professional Indemnity Insurance
Holding valid professional indemnity insurance is required to cover professional liabilities.
Licensing
The applicant must hold a license or work for an entity licensed by the competent authority.
Committee Membership
Applicants must not be current members of the Committee overseeing tax agents.
Requirements for Juridical Persons
A Juridical Person aiming to register as tax agent must fulfil the following conditions:
Licensing
Must be licensed as an audit, tax, or law firm.
Professional Indemnity Insurance
Valid insurance coverage is necessary that is appropriate to the nature and size of its Business.
Supervisory Personnel
At least one director or partner meeting all natural person requirements must supervise services and not work for another juridical person.
Additional Conditions
Compliance with any other conditions prescribed by the Authority.
Tax Agent Listing and Delisting in the Register
Listing Procedure
Application Review
The Authority reviews applications and either issue its decision or may requests further information within 15 business days if necessary.
Decision Issuance
The Authority issues a decision within 15 business days after receiving additional information, if requested
Approval and Fee Payment
Upon approval, the applicant is informed within 5 business days and must pay the due fees within 20 business days to avoid cancellation.
Register Listing
The Authority lists the applicant in the Tax Agents Register within 5 business days post fee payment.
Rejection of Application
Applications can be rejected if the applicant fails to meet any specified conditions or if listing them would adversely affect the tax system’s integrity. The applicant is notified of the rejection within 5 business days.
Renew Listing of Tax Agent
The listing in the Register shall be for a period of three (3) years for a natural person and one (1) year for a juridical person, starting from the date of listing. The tax agent may apply to the authority for renewal.
Renewal Application
Tax agents must apply for renewal no later than 20 business days before the expiry of the listing and pay the required fees by the specified date.
Late Renewal Requests
Requests submitted after the deadline are treated as new applications.
Cancellation of Expired Listings
If the agent does not apply for renewal, their registration is cancelled, and their association with represented persons is revoked.
Ceasing Practice Notification
Tax agents must inform the Authority if they cease practicing.
Delisting Procedure
Authority’s Right to Delist
The Authority can delist tax agents Suo-moto.
Grounds for Delisting
Delisting occurs if the agent cannot fulfil duties, no longer meets conditions as stated by laws and regulations, adversely affects the tax system’s integrity, commits serious violations, Pparticipated in tax evasion or is a current committee member.
Notification of Delisting
The Authority notifies the agent and its principals within 5 business days of the decision, providing reasons for delisting.
Delinking from Represented Persons
The tax agent shall be delinked from all represented persons after 5 business days of notification.
Obligations and Rights of Tax Agents
Assistance
Provide assistance to represented persons with their tax obligations as per the agreement.
Confidentiality
Maintain the confidentiality of information obtained during duties, except where disclosure is legally required.
Continuing Professional Development
Meet ongoing professional development requirements specified by the Authority.
Lawful Conduct
Refuse to participate in any work or plan that breaches laws or undermines the tax system’s integrity.
Record Keeping
Keep information, documents, records, and data regarding represented persons.
***Tax agents may rely on the information provided by the persons they represent unless there are grounds to believe that such information is incorrect.
Conclusion
In conclusion, this guide highlights the stringent standards and procedures for registering tax agents, ensuring the integrity of the tax system. It details the qualifications for both natural and juridical persons, as well as the processes for listing, renewing, and delisting tax agents. These regulations promote ongoing compliance and accountability, ensuring that tax agents support their clients effectively while maintaining the robustness of the tax system.
