Article 77 - Tax Representatives, Tax Agents and Appointed Persons

In coordination with the competent authorities, the Authority may approve Persons who wish to act as Tax Representatives or Tax Agents for Taxpayers in respect of their VAT obligations in the Kingdom. The Authority shall publish a list of approved Tax Representatives and approved Tax Agents.

A Nonresident Taxable Person may appoint a Tax Representative residing in the Kingdom in respect of its VAT obligations. The Tax Representative will be jointly liable for payment of any amounts due by the Taxable Person in relation to VAT, provided that the Tax Representative's annual liability shall not exceed double the average quarterly value of the Output Tax of the Taxable Person. The Tax Representative shall remain jointly liable until the date on which the Authority issues confirmation that the Tax Representative is no longer acting on behalf of the Taxable Person to whom he was appointed, without prejudice to its liabilities incurred prior to the date of the confirmation.^[142]

All Nonresident Taxpayers must provide a security in accordance with the requirements set out in Article 65 of these Regulations as a precondition of VAT registration.^[143]

A Taxable Person who is resident in the Kingdom may appoint a Tax Agent to act on that Taxable Person's behalf in respect of its VAT obligations in the Kingdom by submitting a notification. Notwithstanding the appointment of a Tax Agent, the Taxable Person shall maintain individual responsibility for all such obligations.

Any requests to provide information made by the Authority on a Taxable Person under the Law and these Regulations may equally be made on a Tax Representative or Tax Agent for the period in which that Tax Representative or Tax Agent acts on behalf of the Taxable Person.

An Appointed Person, being an administrator, personal representative, executor of a will, receiver or liquidator who has been appointed legally to administer, manage, liquidate or wind up the affairs of a Taxable Person including a deceased natural Person, shall notify the Authority in writing of the appointment within twenty (20) days of the date of the appointment.