This FTA guide (May 2019) sets out the professional standards for Tax Agents in the UAE. It defines a Tax Agent, explains the Register of Tax Agents and whether appointing one is mandatory, and lists the conditions and process for registration. It also covers the duties and responsibilities of Tax Agents, the Code of Ethics covering integrity, objectivity, professional competence, confidentiality and professional behaviour, and the grounds for refusing an application or removing an agent from the register.