GTL Summary:

Article 7 defines the responsibilities of a Legal Representative regarding tax matters. A Legal Representative is required to notify the Authority of their appointment within 20 business days, following procedures in the Executive Regulations. Their duties include submitting Tax Returns on behalf of the Taxable Person and adhering to all requirements imposed by the Decree-Law and the Tax Law. This ensures that incapacitated persons or companies in bankruptcy have compliant representation before the Authority.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022)
Article Number: 7
Country: 🇦🇪 UAE
Location: Part 2 - Tax Obligations › Chapter 2 - Tax Registration
Order: 7
Last updated at: 2025-12-19 09:23:02 UTC

Part 2 - Tax Obligations

Chapter 2 - Tax Registration

Article 7 - The Legal Representative

A Legal Representative shall do the following:

  1. Inform the Authority within (20) twenty Business Days from the date of the appointment, according to the procedures specified in the Executive Regulations .

  2. Submit the Tax Returns to the Authority on behalf of the Taxable Person.

  3. Adhere to any requirements imposed by this Decree-Law and the Tax Law, as applicable.

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Article 6 - Tax Registration, Deregistration and Amendment of Registration Data
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Article 8 - Tax Return Preparation and Submission
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