| Service Card Template |
| English |
| Service Code | 396-002-012-000 |
| Main Service | Registration |
| Service Name | Tax Agent Registration |
| Categories of Customers | All natural and juridical persons in the UAE. |
| Service Type | Transactional |
| Service Classification | Government to Business Services, Government to People. |
| Service Category | Sub-service |
| Service Description | This service allows natural and juridical persons to register with the FTA as tax agents. |
| Channels and Working Hours for Providing the Service | EmaraTax platform:
24 hours a day, 7 days a week. |
| Time Required to Submit Application | 35 minutes |
| Time Required to Complete Application by the FTA | 20 business days from the date the completed application was received. |
| Obligation to Sign-up | Applicable |
| Required Documents and Forms | Tax Agent (Natural Person) - Bachelor's or Master's Degree in tax, accounting, or any other scientific field recognized under the applicable legislation in the UAE.
- If the above-mentioned qualification is not available, a Bachelor's Degree in a field other than taxation, accounting, or law is required, along with a recognized certificate issued by an international association specialized in taxation.
- Proof of experience (e.g., employment contract with a professional firm) must be in the fields of law, taxation or accounting.
- Police Clearance Certificate/Good Conduct Certificate.
- IELTS /TOEFL Certificate in case the Language selected is English.
- Diploma certificate in Value Added Tax (VAT) or Corporate Tax.
- Copy of Emirates ID.
- Copy of Passport.
- FTA Tax Agent Arabic exam results (if requested by the FTA to prove that you have already successfully completed the exam).
Tax Agent (Juridical Person) - Business or Trade licence to operate as an audit, tax and law firm.
- Certificate of Incorporation.
- Letter of appointment of the director or partner linked with and supervising the services provided by the applicant.
Note: A tax agent must have insurance or be covered under a professional indemnity insurance policy. Accepted file types are PDF, DOC and DOCX. The individual file size limit is 15 MB. |
| Procedures and Steps | Register a Natural Person as a Tax Agent: - Create an account on the «EmaraTax» portal.
- Select the user type and specify the purpose of using the electronic services portal.
- Click on the « Tax Agent (Natural Person)» option and complete the registration requirements.
- Submit the application to the FTA.
- Pay the registration fees after the FTA approves the registration of the natural person as a tax agent.
Note: To activate the tax agent status, the agent must be appointed by a Juridical Person Tax Agent or a tax agency. Registering a Juridical Person as a Tax Agent: - Create an account on the «EmaraTax» portal.
- Select the user type and specify the purpose of using the electronic services portal.
- Click on the «Tax Agent (Juridical Person)» option and complete the registration requirements. The juridical person tax agent must be linked to at least one natural person registered as a tax agent in order to operate as a juridical tax agent.
- Submit the application to the FTA.
- Pay the registration fees after the FTA approves the registration of the juridical person as a tax agent.
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| FAQs | - How can the tax agent's details be amended after registration?
Amendments to a tax agent's details can be done through the relevant service, accessible through clicking here.
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| Fees | Natural Person Tax Agent AED 3,000 Juridical Person Tax Agent AED 10,000 |
| Relevant Publications | CT_TP - Register Natural Person Tax Agent without Exam Schedule Tax Agent User Manual EN V1.2.pdf CT - Register Natural Person Tax Agent with Exam Schedule CT_TP - Register Juridical Person Tax Agent User Manual EN V1.2.pdf |
| Terms and Conditions | - Meeting Eligibility Criteria
Applicants must fulfill the eligibility criteria stipulated in Cabinet Resolution No. 74 of 2023, Article 12, which include educational qualifications, practical experience, language proficiency, good conduct, and passing the trainings and examinations specified by the Authority. These criteria are detailed within the registration requirements attached to this service. - Appointment of the Tax Agent
Upon completion of registration, the tax agent must be appointed by a juridical person or a registered tax agency in order to activate the tax agent status and commence their activities. - Legal Status of the Tax Agent
Registered tax agents are not employees of the Federal Tax Authority and must not promote themselves as affiliated with or employed by the Authority. - Incomplete Application
If the application is incomplete or additional documents are required, the Authority will request the necessary documents, which the applicant must provide within the specified timeframe. After receiving the documents, the Authority may take up to 20 business days to process the application. - Compliance with Laws and Regulations
The applicant undertakes to comply with all applicable laws and regulations in the United Arab Emirates, including those related to taxation, confidentiality, and professional code of ethics.
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