GTL Summary:

Article 13 of the UAE Tax Procedures Law delegates the responsibility for defining the regulatory framework for Tax Agents to the Executive Regulations. These regulations establish the specific conditions, controls, and procedures for a Tax Agent's initial registration, subsequent suspension, and ultimate deregistration. The Executive Regulations also outline the rights and obligations of the Tax Agent in their dealings with the Federal Tax Authority. The article further mandates that a Tax Agent must formally notify the Authority upon ceasing their professional practice, following the precise controls and procedures stipulated in the same Executive Regulations.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022, as amended)
Article Number: 13
Country: 🇦🇪 UAE
Location: Title 3 - Tax Procedures &rsaquo; Chapter 2 - Tax Agents
Order: 13
Last updated at: 2026-02-20 14:31:33 UTC

Title 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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