GTL Summary:

Article 7 of the UAE Tax Procedures Law specifies the duties of a Legal Representative for a Taxable Person. The representative must formally inform the Federal Tax Authority of their appointment within 20 business days, adhering to procedures detailed in the Executive Regulations. Key responsibilities include submitting all required Tax Returns to the Authority on behalf of the Taxable Person. Furthermore, the Legal Representative is legally mandated to ensure full adherence to all requirements imposed by both this Decree-Law and any other applicable Tax Law, ensuring complete compliance on behalf of the person they represent.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022, as amended)
Article Number: 7
Country: 🇦🇪 UAE
Location: Title 2 - Tax Obligations › Chapter 2 - Tax Registration
Order: 7
Last updated at: 2026-02-19 11:48:56 UTC

Title 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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