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Document Type: MANUAL - User Manual
Guidance Code: register-natural-person-tax-agent-with-exam-schedule
Year: 2024
Related Law: uae-cit-fdl-47-of-2022
Authority: Federal Tax Authority

Tax Agent User Manual - Register Natural Person Tax Agent with Exam Schedule - 2024

Tax Agent User Manual - Register Natural Person Tax Agent with Exam Schedule

Tax Agent User Manual

Register Natural Person Tax Agent with Exam Schedule

Date: 24 June, 2024

Version 1.2.0.0

Navigating through EmaraTax

The following Tabs and Buttons are available to help you navigate through this process

Button

Description

In the Portal

user-types

This is used to toggle between various personas within the user profile such as Taxable Person, Tax Agent, Tax Agency, Legal Representative etc

text-to-speech

This is used to enable the Text to Speech feature of the portal

toggle-english-arabic

This is used to toggle between the English and Arabic versions of the portal

screen-resolution

This is used to decrease, reset, and increase the screen resolution of the user interface of the portal

manage-account

This is used to manage the user profile details such as the Name, Registered Email Address, Registered Mobile Number, and Password

logout

This is used to log off from the portal

In the Business Process application

previous-step

This is used to go the Previous section of the Input Form

next-step

This is used to go the Next section of the Input Form

save-as-draft

This is used to save the application as draft, so that it can be completed later

1-2

This menu on the top gives an overview of the various sections within the form. All the sections need to be completed in order to submit the application for review. The current section is highlighted in Blue and the completed sections are highlighted in green with a check

The Federal Tax Authority offers a range of comprehensive and distinguished electronic services in order to provide the opportunity for Tax Agents to benefit from these services in the best and simplest ways.

Introduction

This manual is prepared to help the applicant to navigate through the Federal Tax Authority EmaraTax portal to submit their Natural Person Tax Agent Registration application.

You are required to be a UAE resident to perform the Natural Person Tax Agent Registration. Note that this application will be reviewed by the FTA and will be approved only once all the preconditions are met and requisite exams are cleared and Tax Registration payment is completed.

Login to EmaraTax

Login Screen

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You can login into the EmaraTax account using your login credentials or using UAE Pass. If you do not have an EmaraTax account, you can sign-up for an account by clicking the 'Sign Up' button. If you have forgotten your password, you can use the 'Forgot password?' feature to reset your password.

Select User Profile

Select User profile

Step

Action

(1)

Select the checkbox for 'Natural Person Tax Agent' to choose the User Profile.

Select User profile

Step

Action

(1)

Click 'Proceed' to continue to the home page.

Select User profile

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The Taxable Person who appointed the Natural Person Tax Agent bears the ultimate legal responsibility for the dealings with the FTA by the Natural Person Tax Agent on their behalf. However, professional due care must be observed throughout the practice to prevent malpractice/negligence and consequential liabilities. The FTA may de-list you as a Tax Agent if it is satisfied that continuing to list you would adversely affect the integrity of the Tax System or you have committed a significant violation of the relevant laws.

Register Natural Person Tax Agent

Natural Person Tax Agent

Step

Action

(1)

Click 'Register' on the Natural Person Tax Agent tile to initiate the Natural Person Tax Agent Registration application.

Instructions and Guidelines

instructions-guidelines

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The 'instructions and guidelines' page is designed to help you understand certain important requirements relating to Natural Person Tax Agent Registration in the UAE. It also provides guidance on what information you should have in hand when you are completing the registration application.

instructions-guidelines

Step

Action

(1)

Read the instructions and guidelines for Natural Person Tax Agent Registration and mark the checkbox to confirm.

instructions-guidelines

Step

Action

(1)

Click 'Start' to initiate the Natural Person Tax Agent Registration application.

Basis of Registration Section

basis-registration

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  • The registration application has been divided into four short sections, each section being represented in the progress bar. The current section will get highlighted in blue color on the progress bar. As you move to the next steps, the completed sections will get highlighted in green color.

  • In order to move from one section to the next, all mandatory fields of the current section must be entered. The fields which are optional are marked as optional next to the field name.

  • You are requested to ensure that the documents submitted, support the information entered by you in the application and the document and details are up-to-date. This would help to avoid any rejection or resubmission of the application later.

tax-type

Step

Action

(1)

Select the tax type from the dropdown list.

tax-agent-type

Step

Action

(1)

Select 'Yes' to proceed with the application.

degrees-certificates

Step

Action

(1)

Click 'Add Relevant Degrees' to upload your Educational Certificates.

educational-certificates

Step

Action

(1)

  • Enter your Educational Certificate related details and upload supporting documents.

  • Click 'Add' to save the details.

professional-body

info-icon

Enter details regarding your professional body membership and upload the professional Certificate.

professional-body-details

Step

Action

(1)

Select your 'Year of Experience' from the dropdown list.

professional-body-details

Step

Action

(1)

Click 'Add Certificate' to add your Professional Experience Certificate.

experience-certificate

Step

Action

(1)

  • Enter your Professional Certificate related details and upload support documents.

  • Click 'Add' to save the details.

qualification-tests

Step

Action

(1)

  • If you have already successfully completed and passed the Tax Agent Qualification Standards Tests, select 'Yes' and upload supporting documents as evidence.

  • If you have not taken any Tax Agent Qualification Standards Tests or have not passed the Tests, select 'No'.

next-step

Step

Action

(1)

After completing all mandatory fields, click the 'Next Step' button to save and proceed to the next section.

Applicant Details Section

applicant-details

Step

Action

(1)

Enter the Applicant Information.

applicant-details

Step

Action

(1)

Enter the Applicant Information.

applicant-details

Step

Action

(1)

  • Enter details regarding Police Clearence Certificates/Good Conduct Certificates.

  • Upload supporting documents.

applicant-details

Step

Action

(1)

Select Arabic as Language Proficiency.

applicant-details

Step

Action

(1)

Click 'OK' to close the Information pop-up box.

applicant-details

Step

Action

(1)

After completing all mandatory fields, click the 'Next Step' button to save and proceed to the next section.

Contact Details Section

contact-details

Step

Action

(1)

Enter the Contact Details of the Natural Person Tax Agent.

contact-details

Step

Action

(1)

After completing all mandatory fields, click the 'Next Step' button to save and proceed to the next section.

Review and Declaration Section

review-declaration

info-icon

This section highlights all the details entered by you across the application. You are required to review and submit the application.

review-declaration

Step

Action

(1)

After carefully reviewing all of the information entered on the application, mark the checkbox to declare the correctness of the information provided in the application.

review-declaration

Step

Action

(1)

Click 'Submit' to submit the Natural Person Tax Agent Registration application.

Post Application Submission

post-application

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After your application is submitted successfully, a Reference Number is generated for your submitted application. Note this reference number for future communication with the FTA. Once the FTA receives your application, a Tax Agent Arabic Exam will be scheduled for you and an appointment will be sent by the FTA.

post-application

Step

Action

(1)

  • Click 'Download' to download a pdf copy of the acknowledgement screen.

  • Click 'Back to Dashboard' to navigate back to the Natural Person Tax Agent dashboard.

Correspondences

Natural Person Tax Agent receives the following correspondences:

  • Application submission acknowledgment.

  • Additional information notification (only if the FTA requires more information to assist with their review of your application).

  • Awaiting appointment confirmation.

  • Reschedule requested for exam appointment.

  • Appointment confirmed.

  • Awaiting payment.

  • Application approval or rejection notification.

Natural Person Tax Agent Arabic Exam Scheduling

Once the FTA accepts your application, an appointment for the Arabic Exam and/or Qualification Standards Tests is scheduled by the FTA and sent to you.

You have the option to 'Accept Exam Appointment' or request for a reschedule of the appointment. This manual will address the process for 'Accept Exam Appointment'.

exam-scheduling

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  • Once the FTA receives your application, a Tax Agent Arabic Exam will be scheduled for you depending on the examination status that you entered in the registration application.

  • You would receive an exam appointment notification from the FTA.

Accept Exam Appointment

exam-scheduling

Step

Action

(1)

Click 'Accept Exam Appointment' on the Natural Person Tax Agent tile.

exam-scheduling

Step

Action

(1)

Click '...' and 'Select Exam Slot' to check the slot provided by the FTA. You also have an option to Reschedule the exam appointment.

exam-scheduling

Step

Action

(1)

Choose from the Available Slots and 'Select Exam Slot' to accept the exam appointment.

exam-scheduling

Step

Action

(1)

Click 'Submit'.

Your appointment for the Natural Person Tax Agent Arabic exam is now confirmed. Please visit the exam venue at the mentioned time and date and attend the exam.

Upload Exam Result

Once the Natural Person Tax Agent successfully completes both Arabic Exam and Qualification Standards Tests, the next step is to 'Upload Exam Result'.

exam-scheduling

Step

Action

(1)

Once you have successfully completed your Tax Agent Arabic exam and Tax Agent Qualification Standards Test, click 'Upload Exam Result' to upload the results.

exam-scheduling

Step

Action

(1)

Click '...' and select 'Upload Exam Result' to upload your exam results. You also have an option to Reschedule the exam appointment.

exam-scheduling

Step

Action

(1)

Enter your Exam Result, Exam Result Date and upload supporting documents.

Click 'Save' to save the details.

exam-scheduling

Step

Action

(1)

Click 'Submit' to submit your Exam Results to the FTA for review.

Post Submission of Exam Results

post-submission

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After your application is submitted successfully, a Reference Number is generated for your submitted application. Note this reference number for future communication with the FTA.

What's next?

  • Once the application is submitted, the FTA shall approve, reject or resubmit for additional information and notify the applicant accordingly.

  • If the FTA requires any further details from you in order to assist with the verification of your application, you will receive an email notification setting out the information required from you.

  • Once the FTA confirms acceptance of your application, you will be notified on the decision.

  • The status of your application in the dashboard will be updated accordingly. You may check your application status in the dashboard from time to time.

Application History - Awaiting Payment

Once the FTA approves your application, you will be informed to make the payment for your Natural Person Tax Agent Registration.

payment-method

Step

Action

(1)

Click 'Pay Now' on the Natural Person Tax Agent tile.

payment-method

Step

Action

(1)

Choose the preferred Payment Method.

payment-method

Step

Action

(1)

Click 'Proceed to payment'.

payment-method

Step

Action

(1)

Click 'Yes' to continue.

payment-method

Step

Action

(1)

Enter the payment details and click 'Pay'.

Post Successful Payment

post-payment

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  • After your payment is completed successfully, the status of your Natural Person Tax Agent Registration application on the dashboard will change to 'Awaiting Linking' and you will receive a confirmation email from the FTA.

  • You will be issued a Provisional Certificate by the FTA.

post-payment

Step

Action

(1)

  • Click 'Download' to download a pdf copy of the acknowledgement screen.

  • Click 'Back to Dashboard' to navigate back to the Tax Agent dashboard.

post-payment

info-icon

You may connect with a Juridical Tax Agent to initiate an application to link you to the Juridical Tax Agent. Please note that only once you are linked to a Juridical Tax Agent which includes review and approval by the FTA, a Tax Agent Approval Number and Natural Person Tax Agent Registration Certificate will be issued by the FTA.