GTL Summary:

Cabinet Decision No. 74 of 2023 delineates the professional duties of Tax Agents. Article 14 obligates agents to assist represented persons with tax compliance, maintain strict confidentiality, and fulfil Continuing Professional Development requirements. Agents must refuse participation in any plans breaching the law or compromising the tax system's integrity. They are entitled to rely on information provided by their clients unless they have grounds to believe such information is incorrect.

Document Type: ERS - Executive Regulations
Law: CIT (FDL No 47 of 2022, as amended)
Decision Number: executive-regulations-74-article-14
Year: 2023
Country: 🇦🇪 UAE
Official Name: Article 14 - Obligations and Rights of Tax Agents
Last updated at: 2026-01-02 15:13:10 UTC

Article 14 - Obligations and Rights of Tax Agents

  1. In performing its duties, the Tax Agent shall:

    1. Assist the Person whom the Tax Agent is representing with the Authority with its Tax obligations, according to the agreement concluded between them.

    2. Maintain the confidentiality of any information obtained in the course of performing its duties as a Tax Agent, without prejudice to any obligation to disclose such information under the law.

    3. Continue to meet its Continuing Professional Development requirements, as may be specified by the Authority.

    4. Refuse to participate in any work or plan which may result in a breach of any law by any Person or may adversely impact the integrity of the Tax system.

    5. Keep information, documents, records and data in respect of any Person represented by the Tax Agent.

  2. In the course of performing its duties, the Tax Agent may rely on information provided to it by the Person it represents unless the Tax Agent has grounds to believe that such information is incorrect.

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