GTL Summary:

Article 15 of the UAE Tax Procedures Law outlines the mandatory record-keeping responsibilities for Tax Agents. It stipulates that a Tax Agent must securely keep all information, documents, records, and data related to any person they currently represent or have previously represented. The specific period and manner for this data retention are to be determined by the law's Executive Regulations. A key compliance requirement under this Article is that the Tax Agent must provide the Federal Tax Authority with all such records in their possession concerning a client, past or present, immediately upon the Authority's request.