- In the UAE, a tax agent must be registered with the Federal Tax Authority (FTA) and licensed by the relevant local authority; a “tax consultant” can represent a taxpayer before the FTA only if registered as a tax agent.
- Appointing a tax agent is optional, not mandatory, and does not transfer responsibility: the taxpayer remains liable to the FTA for filings and any errors or delays made in their name.
- A registered tax agent may assist with FTA registration, return preparation and filing, tax records, FTA correspondence, and requests for reconsideration; in practice this includes VAT registration, VAT returns, and corporate tax compliance.
- Tax agent registration has an expiry period: three years for individuals and one year for legal persons under Cabinet Decision No. 74 of 2023.
- Businesses can appoint, check, link, or switch agents through EmaraTax, and should ensure no gaps in filings when changing representation.
Source: nrdoshi.ae
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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