GTL Summary:

Article 15 imposes a mandatory obligation on Tax Agents to maintain records, documents, and data related to any Person they represent or have represented. These records must be kept for the duration and in the manner specified in the Executive Regulations. Additionally, the Article empowers the Authority to request these records, obliging the Tax Agent to provide all information in their possession regarding current or former clients upon such request.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022)
Article Number: 15
Country: 🇦🇪 UAE
Location: Part 3 - Tax Procedures &rsaquo; Chapter 2 - Tax Agents
Order: 15
Last updated at: 2025-12-19 09:23:02 UTC

Part 3 - Tax Procedures

Chapter 2 - Tax Agents

Article 15 - Person's Records with the Tax Agent

The Tax Agent must keep the information, documents, records and data related to any Person that is or was represented by the Tax Agent for the period and manner specified in the Executive Regulations .
The Tax Agent shall, upon the Authority's request, provide it with all the information, documents, records and data in his possession in respect of any Person that is or was represented by the Tax Agent.

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