GTL Summary:

Cabinet Decision No. 74 of 2023 lists the strict qualification criteria for Tax Agents. Article 12 requires natural persons to have a clean criminal record, professional indemnity insurance, and specific combinations of education and experience (e.g., a bachelor's degree with 3 years' experience in tax/law). Juridical persons must be licensed as audit or law firms and have a qualified director. Proficiency in Arabic or English and passing Authority-specified training are also mandatory prerequisites for registration.

Document Type: ERS - Executive Regulations
Law: CIT (FDL No 47 of 2022, as amended)
Decision Number: executive-regulations-74-article-12
Year: 2023
Country: 🇦🇪 UAE
Official Name: Article 12 - Conditions and Controls for Registration of Tax Agents
Last updated at: 2026-01-02 15:13:10 UTC

Article 12 - Conditions and Controls for Registration of Tax Agents

  1. A natural person wishing to be listed in the Register of Tax Agents shall satisfy all of the following conditions:

    1. Be of good conduct and behaviour.

    2. Have never been convicted of a crime or misdemeanour prejudicial to honour or honesty, even if he has been rehabilitated.

    3. Have the minimum education and relevant experience in Tax, accounting or law, in any of the following forms:

      1. Experience of at least (3) three years obtained in the last (5) five years and hold at least a certified bachelor degree or Masters in tax, accounting or law from an education institution recognised by the competent authority in the State.

      2. Experience of at least (3) three years obtained in the last (5) five years and hold a certified bachelor degree in any other field from an educational institution recognised by the competent authority in the State, in addition to a valid professional qualification from a recognised institution, as may be prescribed by the Authority.

      3. Experience of at least (5) five years obtained in the last (8) eight years and hold a certified bachelor degree in any other field from an education institution recognised by the competent authority in the State.

    4. Complete any necessary training specified by the Authority and pass any qualifying examination specified by the Authority.

    5. Have the ability to communicate orally and in writing in Arabic or English.

    6. Hold or be covered under a valid professional indemnity insurance that is appropriate to the nature and size of the Tax Agent’s Business.

    7. Has a licence or works for an entity which has a licence from the competent authority.

    8. Must not be a current member of the Committee.

  2. A juridical person wishing to be listed in the Register of Tax Agents shall satisfy all of the following conditions:

    1. Be licenced as an audit, tax or law firm.

    2. Hold or be covered under a valid professional indemnity insurance that is appropriate to the nature and size of its Business.

    3. At least one director or partner that meets all of the natural person requirements in Clause (1) of this Article, is supervising the services provided by the juridical person and does not work for another juridical person or for its benefit.

    4. Meet any additional conditions prescribed by the Authority.

  3. The listing application shall be submitted to the Authority in the form and manner prescribed by the Authority.

  4. The Authority may, prior to deciding on the listing application in the Register, request further information from the applicant, request an interview with the natural person in accordance with Clause (1) of this Article, or the partner or director in accordance with paragraph (c) of Clause (2) of this Article, as the case may be, or check references and documents provided in the application.

  5. The Authority may specify the provisions related to procedures for listing Tax Agents, continuation, renewal, suspension and cancellation of the listing.

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