GTL Summary:

This article permits a taxable person to appoint a Tax Agent to act in their name and on their behalf for tax matters governed by the Decree-Law or any other Tax Law. Crucially, the appointment of an agent does not absolve the person of their ultimate responsibility for their tax obligations. The Federal Tax Authority is mandated to cease dealing with a Tax Agent concerning a specific person once officially informed by that person of the agent's dismissal or the termination of their appointment, following a mechanism specified by the Authority. This provision is subject to Clause 2 of Article 15.

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

Title 3 - Tax Procedures

Chapter 2 - Tax Agents

Article 14 - Appointment of the Tax Agent

  1. A Person may appoint a Tax Agent to act in his name and on his behalf with regard to his Tax affairs under this Decree-Law or the Tax Law without prejudice to that Person's responsibility under this Decree-Law or the Tax Law.

  2. Subject to Clause 2 of Article 15 of this Decree-Law, the Authority may not deal with a Tax Agent in relation to any Person if such Person informs the Authority of the end of the appointment of the Tax Agent or his dismissal in accordance with the mechanism specified by the Authority.

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Article 13 - Conditions of Registration of the Tax Agent, Suspension of Registration and Deregistration
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Article 15 - Person's Records with the Tax Agent
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