GTL Summary:

Article 12 mandates the establishment of a Register of Tax Agents at the Authority. It strictly prohibits any Person from practising as a Tax Agent in the State unless they are listed in this Register and meet all conditions for registration. additionally, the Tax Agent must obtain a licence from the competent local authority. This Article ensures that only qualified and authorised individuals represent taxpayers before the Federal Tax Authority.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022)
Article Number: 12
Country: 🇦🇪 UAE
Location: Part 3 - Tax Procedures &rsaquo; Chapter 2 - Tax Agents
Order: 12
Last updated at: 2025-12-19 09:23:02 UTC

Part 3 - Tax Procedures

Chapter 2 - Tax Agents

Article 12 - Registration of Tax Agent

A Register of Tax Agents shall be established at the Authority.
It is not permitted for any Person to practise the profession of a Tax Agent in the State unless he meets the conditions of registration and is listed in the Register and has obtained a licence from the competent local authority.

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