GTL Summary:

Article 13 defers the specific conditions, controls, and procedures for the registration, suspension, and deregistration of Tax Agents to the Executive Regulations. It also encompasses the determination of the Tax Agent's rights and obligations. Furthermore, the Article requires Tax Agents to notify the Authority if they cease to practise the profession, adhering to the controls set out in the Executive Regulations. This provides a flexible regulatory framework for managing the professional conduct of Tax Agents.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022)
Article Number: 13
Country: 🇦🇪 UAE
Location: Part 3 - Tax Procedures &rsaquo; Chapter 2 - Tax Agents
Order: 13
Last updated at: 2025-12-19 09:23:02 UTC

Part 3 - Tax Procedures

Chapter 2 - Tax Agents

Article 13 - Conditions of Registration of the Tax Agent, Suspension of Registration and Deregistration

The Executive Regulations shall determine the conditions, controls and procedures for registration of the Tax Agent, suspension of registration and deregistration, and the rights and obligations of the Tax Agent.
The Tax Agent shall notify the Authority if he ceases to practise his profession as a Tax Agent in accordance with the controls and procedures set out in the Executive Regulations .

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