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Tax Agent is a person registered with the FTA, who can be appointed by a Taxable Person to represent him/her before the FTA and assist in fulfilling his/her tax obligations and exercising his tax rights. A Tax Agent can assist taxable persons to fully meet their tax obligations and save them the time and effort required in compliance. Tax Agent performs a very important role of enabling and guiding Taxable Persons to accurately and effectively perform activities of compliance under VAT in Dubai. They act as a mediator between Taxable Persons and the FTA.
The duties of a Tax Agent is to :-
(1) Assist Taxable Persons with their tax obligations as per the contractual agreement between them.
(2) Maintain the confidentiality of any information obtained in the course of performing his/her duties.
(3) Refuse to participate in any work or plan which may result in the breach of any Law by any person or which may harm the integrity of the tax system.
(4) Provide all information, documents, records and data required regarding the Taxable Person he/she represents, if requested by FTA.
A person wanting to register as a Tax Agent should fulfil the following conditions :-
(1) Be of good conduct and behaviour and never have been convicted of a crime or misdemeanour prejudicial to integrity or honesty.
(2) Should hold a certified Bachelor or Master degree in tax, accounting or law from a recognised educational institution. If the applicant holds a bachelor degree in any other field, he/she should submit a tax certification from an internationally recognised tax institute.
(3) Should hold a certification of relevant and recent experience of at least 3 years in tax, qualified accounting or Law.
(4) Provide a certificate proving their verbal and written communication in both Arabic and English.
(5) Pass the FTA’s Tax Agent exam.
(6) Provide a medical fitness certificate.
(7) Hold professional indemnity insurance.
Tax Agent has to mandatorily register with the FTA and obtain a Tax Agent license. A Tax Agent register is a register maintained by the FTA in which all matters related to a Tax Agent’s professional conduct will be lodged.