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June 26, 2026

Professional Standards for Tax Agents

May 2019

Contents

1. Introduction

  1. 1.1. Overview

    1. 1.1.1. Short brief

      1.1.2. Purpose of this document

      1.1.3. Who should read this document?

2. Tax Agents

  1. 2.1. Definition of a Tax Agent

    2.2. Register of Tax Agents

    2.3. Is it mandatory to appoint a tax agent?

3. Conditions for Registration

  1. 3.1. Conditions to be met to register as a Tax Agent

    3.2. The process of registering as a tax agent

4. Duties and Responsibilities of the Tax Agent

  1. 4.1. Duties of the Tax Agent

    4.2. Responsibilities of the Tax Agent

5. Tax Agent Professional Standards

  1. 5.1. Code of Ethics

    1. 5.1.1. Integrity

      5.1.2. Objectivity

      5.1.3. Professional competence

      5.1.4. Confidentiality

      5.1.5. Professional behaviour

6. Refusing an application or removing from the register

  1. 6.1. Refusing an application to register

    6.2. Removing a tax agent from the register

Introduction

Overview

Short brief

Excise tax was introduced with effect from 1 October 2017 in the UAE. Excise Tax is an indirect tax levied on specific excise goods which are either imported into the UAE, produced within the UAE, released from a designated zone in the UAE or stockpiled in the UAE.

VAT was introduced with effect from 1 January 2018 in the UAE. As a general consumption tax on the supply of goods and services, it applies to those supplies which take place within the territorial area of the UAE.

The introduction of these new taxes in the region also created a need for guidelines to govern the administration of taxes in the UAE, and in particular to introduce a governance framework for the interaction between taxable persons and the Federal Tax Authority (“FTA”). This framework is enshrined in the Federal Law No. 7 of 2017 on Tax Procedures (“the FTP Law”) and Cabinet Decision No. 36 of 2017 on the Executive Regulations of Federal Law No. 7 of 2017 on Tax Procedures (“the FTP Executive Regulations”).