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Tax Agent

FTA-licensed professional authorized to represent taxpayers in tax matters and compliance.

What is a Tax Agent?

A Tax Agent is a professional individual or firm registered and licensed by the Federal Tax Authority (FTA) to provide tax consultancy services and represent taxpayers in their dealings with the FTA. Tax agents help businesses comply with UAE tax laws including VAT, Corporate Tax, and Excise Tax.

Services Provided by Tax Agents

Tax Registration

  • • VAT registration and deregistration
  • • Corporate Tax registration
  • • Excise Tax registration
  • • TRN application assistance

Return Filing

  • • VAT return preparation and filing
  • • Corporate Tax return preparation
  • • Excise Tax declarations
  • • Deadline management

Compliance & Advisory

  • • Tax compliance reviews
  • • Tax planning and optimization
  • • Record keeping guidance
  • • Tax impact assessments

FTA Representation

  • • Tax audit representation
  • • Voluntary disclosure filing
  • • Objections and appeals
  • • Correspondence with FTA

Requirements to Become a Tax Agent

  • Professional Qualification: Relevant professional certification (e.g., CPA, CA, ACCA, CMA)
  • Experience: Minimum practical experience in tax or accounting
  • FTA Registration: Register with the FTA as a tax agent and obtain approval
  • Good Standing: Clean professional record with no disqualifications
  • Continuous Education: Stay updated on UAE tax laws and FTA requirements

Appointing a Tax Agent

To authorize a tax agent to represent your business with the FTA:

  • 1 Login to your EmaraTax account
  • 2 Navigate to "Manage Tax Agency" section
  • 3 Enter the tax agent's registration number
  • 4 Define the scope of authority (full or limited access)
  • 5 Tax agent accepts the appointment and gains access to your account

Benefits of Using a Tax Agent

Expertise

Access to specialized knowledge of UAE tax laws and regulations

Compliance

Reduce risk of errors, penalties, and non-compliance

Time Savings

Focus on core business while agent handles tax matters

FTA Relations

Professional representation in audits and disputes

Strategic Planning

Optimize tax position and identify planning opportunities

Deadline Management

Ensure timely filing and payment of all tax obligations

Responsibilities of Tax Agents

  • • Act in the best interest of clients
  • • Maintain confidentiality of client information
  • • Provide accurate and timely tax advice
  • • Submit correct returns and documentation to FTA
  • • Communicate FTA correspondence to clients promptly
  • • Maintain professional standards and ethics
  • • Keep updated on tax law changes
  • • Avoid conflicts of interest

Tax Agent vs Accountant

Aspect Tax Agent Accountant
FTA Registration Required Not required
Scope Tax compliance & advisory General accounting & bookkeeping
FTA Representation Authorized Not authorized (unless also a tax agent)
EmaraTax Access Can access client accounts No direct access

Choosing a Tax Agent

When selecting a tax agent, consider:

  • FTA registration status and validity
  • Relevant experience in your industry
  • Professional qualifications and certifications
  • Reputation and client references
  • Service fees and pricing structure
  • Communication style and responsiveness

Revoking Tax Agent Authorization

Businesses can revoke a tax agent's authorization at any time through the EmaraTax portal. The tax agent will immediately lose access to the business's tax account.

Related Terms

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