GTL Summary:

This service guide details the specific procedure to Link a Tax Agent to a Tax Agency within the United Arab Emirates Federal Tax Authority framework. It establishes the formal relationship required for a tax agent to practice under a registered agency. The document mandates the submission of a valid professional indemnity insurance policy explicitly covering the named tax agent. It explains the dual-approval workflow, where the agency initiates the request and the agent must formally approve it within five calendar days via the EmaraTax portal before it is finally processed by the authority.

Document Type: GUIDE - Federal Tax Authority Service Guide
Guidance Code: link-tax-agent-to-tax-agency
Year: 2025
Related Law: uae-cit-fdl-47-of-2022
Authority: Federal Tax Authority
Last updated at: 2026-03-13 08:58:00 UTC

Federal Tax Authority Service Guide

Link Tax Agent to Tax Agency

2025

Service Card Template
English
Service Code-
Main ServiceRegistration
Service NameLink Tax Agent to Tax Agency
Categories of CustomersAll tax agents registered with the FTA
Service TypeTransactional
Service ClassificationGovernment to Business Services, Government to Customer Services
Service CategoryVariation Service
Service DescriptionThis service is used to link the tax agent to the tax agency.
Channels and Working Hours for Providing the ServiceEmaraTax platform:
24 hours a day, 7 days a week
Time Required to Submit Application15 minutes
Time Required to Complete Application by the FTA20 business days from the date the completed application was received
Obligation to Sign-upApplicable
Required Documents and Forms

A valid professional indemnity insurance policy that includes the name of the tax agent or the tax agent's number.

Accepted file formats are PDF, DOC. Each file must not exceed 15 MB in size.

Procedures and Steps

Step 1: Review the eligibility criteria, required documents, and frequently asked questions.

Step 2: Complete and submit the online application.

Note: The request will be sent to the tax agent, who must approve it in order to be linked to your tax agency. Once the tax agent approves the linking request, it will be submitted to the Federal Tax Authority.

FAQs
  1. Who can submit the application to the Federal Tax Authority (FTA)?

    The application must be submitted by (the tax agency).

  2. Can more than one tax agent be linked to a tax agency?

    Yes, more than one tax agent can be linked to a tax agency. However, a tax agent can only be linked to one tax agency at a time.

  3. What happens if you submit an invalid professional indemnity insurance policy?

    If the tax agent's professional indemnity insurance is invalid, the application will be rejected by the Federal Tax Authority.

  4. Can I check the communications/ notifications sent by the Federal Tax Authority in my EmaraTax account?

    Yes, you can find communications/ notifications sent by the Federal Tax Authority to your registered email/mobile number under the «My Correspondence» section in your EmaraTax account.

  5. When will the application be submitted to the Federal Tax Authority?

    Once you (the tax agency) submit the tax agent linking request, the tax agent will be notified by email. The tax agent can then either «approve» or «reject» the request through their EmaraTax account.

    If the tax agent approves the request, it will be forwarded to the Federal Tax Authority.

    The application will be reviewed by the Federal Tax Authority. If there are any deficiencies, it will be returned to the tax agency to complete the required documents, after which it will be resubmitted to the tax agent for approval or rejection.

    If the tax agent approves the application, it will be sent back to the Federal Tax Authority for further review and processing.

    If the tax agent rejects the request or takes no action within 5 calendar days of receiving it, the request will be automatically cancelled and will not be submitted to the FTA.

    You will be notified by email of the action taken by the tax agent.

  6. What happens once the application is submitted to the Federal Tax Authority?

    Once the application is submitted to the FTA, you will receive a reference number. This number will also be sent to your verified registered email and/or mobile number via notification.

  7. What is the expected processing time for the application by the Federal Tax Authority?

    Generally, the expected processing time for a complete application is 20 business days from the date of receipt.

    However, if additional information is required, the FTA may take additional time to process the request.

    You (the applicant) must provide the additional information and resubmit the application. The FTA may take up to 20 additional business days to respond to the updated application.

    If the updated application is not submitted within 60 calendar days from the date you receive the notification from the FTA, the application will be automatically rejected.

  8. Can I save the application as a draft to complete it later?

    If yes, for how long? Yes, you can save the active application as a draft and complete it later.

    However, if the application is not submitted within 60 calendar days from when you started it, the request will be automatically cancelled.

    Reminder notifications will be sent to your registered and verified email address/mobile number.

  9. How can I check the status of the application submitted to the Federal Tax Authority?

    To check the status of your submitted application, click on the «Dashboard» tab and refer to the following status indicators:

    • Draft - The application form has not been completed or submitted by the applicant.

    • Under Review - The application form has been received by the FTA and is under processing.
    • Pending Information - The FTA is awaiting additional information from the applicant.
    • Rejected - The application form was rejected by the FTA.
    • Approved - The application form has been approved by the FTA, and your tax records have been successfully updated.
FeesFree
Relevant Publications
Terms and Conditions
  • You must be registered as a tax agency with the Federal Tax Authority.
  • Your tax agency account must not be suspended or deregistered.
  • The tax agent you wish to link must be registered with the Federal Tax Authority and not be linked to any other tax agency.
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