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Document Type: MANUAL - User Manual
Guidance Code: taxable-person-link-juridical-person-tax-agent-to-taxable-person
Year: 2024
Related Law: uae-cit-fdl-47-of-2022
Authority: Federal Tax Authority

Taxable Person – Link Juridical Person Tax Agent to Taxable Person - 25 June 2024

Taxable Person – Link Juridical Person Tax Agent to Taxable Person - Date: 25 June, 2024

Tax Agent User Manual

Taxable Person – Link Juridical Person Tax Agent to Taxable Person

Date: 25 June, 2024

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 taxpayers to benefit from these services in the best and simplest ways.

Introduction

This manual is prepared to help a registered or non-registered Taxpayer to navigate through the Federal Tax Authority EmaraTax portal to appoint a Juridical Person Tax Agent for managing his/her Taxpayer account. The Taxpayer can select the required access privileges to be granted to the Juridical Person Tax Agent and submit the Juridical Person Tax Agent linking request application. The Juridical Person Tax Agent can accept or reject the linking request. On accepting the Taxpayer request, The Juridical Person Tax Agent shall be linked to the Taxable Person.

Login to EmaraTax as the Taxable Person Account Admin

Login to EmaraTax as the Taxable Person Account Admin

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.

Link Juridical Person Tax Agent to Taxable Person

Link Juridical Person Tax Agent to Taxable

Step

Action

(1)

Click 'View' on the Taxable Person tile.

Taxable Person Dashboard

Taxable Person Dashboard

Step

Action

(1)

Click on 'Account Access' tab.

Account Access page

The Account Access page displays all the users linked to the Taxable Person along with their User Type and Status.

Account Access page

Step

Action

(1)

Click 'Add User' to link a Juridical Person Tax Agent to the Taxable Person.

Add User Authorization

Add User Authorization

Step

Action

(1)

From the dropdown list, select 'Juridical Person Tax Agent' as the User Type.

Tax Agency Appointment

Tax Agency Appointment

Step

Action

(1)

Search for the Juridical Person Tax Agent to be linked, using the Juridical Person Tax Agent Number (J-TAAN).

Tax Agency Appointment

The Juridical Person Tax Agent related details along with their Linked Natural Person Agent List will be auto-populated.

Tax Types

Step

Action

(1)

Click 'Add Tax Types'.

Tax Types and Tax Activities

Select the Tax Types and Tax Activities that the Juridical Person Tax Agent should be authorized with. You can also provide a date range to limit the time period within which the Juridical Person Tax Agent can have access to your Taxable Person account.

Tax Types and Tax Activities

Step

Action

(1)

  • Click 'Cancel' to close the pop-up without saving the details

  • Click 'Add' to save the details.

Post Application Submission

Post Application Submission

  • Once your application is submitted successfully, a Reference Number is generated for your submitted application. Note this reference number for future purposes.

  • Your application shall be sent to the Juridical Person Tax Agent to accept the linking request.

  • The status of your request on the Dashboard will change to 'In Review' and you will receive an email correspondence to confirm receipt of your application.

Correspondences

Taxable Person receives the following correspondences:

  • Application submission acknowledgment.

  • Application approval or rejection acknowledgment.

  • Application auto cancellation notification (in case Juridical Person Tax Agent does not take any action on the linking request).

Application Status – Active

Application Status – Active

You can check the status of the link request application once the link request is approved by the Juridical Person Tax Agent.