Federal Tax Authority Decision No. 14 of 2023 on Additional Conditions for a Juridical Person to be Eligible for Registration as a Tax Agent
Summary
This FTA Decision establishes additional conditions that juridical persons must meet to be eligible for registration as Tax Agents under the UAE tax system. Issued pursuant to Federal Decree-Law No. 28 of 2022 on Tax Procedures and Cabinet Decision No. 74 of 2023, the Decision supplements paragraph (d) of Clause 2 of Article 12 of the Cabinet Decision.
The legislation mandates that juridical persons seeking Tax Agent registration must have at least one partner or director already listed in the Tax Agents Register. Additionally, it introduces a staffing ratio requirement: juridical persons must maintain at least one natural person registered as a Tax Agent for every ten employees working in the tax field.
The Decision was approved by the FTA Board of Directors at their twenty-sixth meeting held on 26 April 2023 and abrogatess any provisions contrary to or inconsistent with its requirements.
Key points
- Effective date: 1 December 2023
- Issue date: 16 August 2023
- Approved by the FTA Board of Directors at the twenty-sixth meeting held on 26 April 2023
- Implements paragraph (d) of Clause 2 of Article 12 of Cabinet Decision No. 74 of 2023
- Juridical persons must have one of the partners or directors listed in the Tax Agents Register
- Juridical persons must have at least one natural person registered as a Tax Agent for every ten (10) employees working in the tax field
- Article 3 abrogates all provisions contrary to or inconsistent with this Decision
- Definitions from Federal Decree-Law No. 28 of 2022 and Cabinet Decision No. 74 of 2023 apply unless context requires otherwise
- Decision must be published in the Official Gazette
Full text · 375 words
Additional Conditions for a Juridical Person to be Eligible for Registration as a Tax Agent
This is not an official Translation:
Federal Tax Authority Decision No. 14 of 2023
Issued 16 August 2023 – (Effective from 1 December 2023)
The Chairman of the Board of Directors of the Federal Tax Authority has decided:
- Having reviewed the Constitution,
- Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,
- Federal Decree-Law No. 28 of 2022 on Tax Procedures,
- Cabinet Decision No. 74 of 2023 on the Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures,
- Decision of the Chairman of the Board of Directors No. 9 of 2021 on the Delegation to the Vice Chairman of the Board of Directors of the Federal Tax Authority, and
- Pursuant to the approval of the Board of Directors on the additional conditions for the Juridical Person to be eligible for registration as a Tax Agent, at the twenty-sixth meeting held on 26 April 2023.
Article 1 – Definitions
The words and expressions contained in this Decision shall have the same meaning assigned against each in the Federal Decree-Law No. 28 of 2022 and Cabinet Decision No. 74 of 2023 referred to above, unless the context otherwise requires.
Article 2 – Additional Conditions to list the Juridical Person as a Tax Agent
For the purposes of paragraph (d) of Clause 2 of Article 12 of Cabinet Decision No. 74 of 2023 referred to above, the juridical person wishing to be registered as a Tax Agent, and to be listed in the Register, must meet the following conditions:
- The Juridical Person must have one of the partners or directors listed in the Tax Agents Register,
- The Juridical Person must have at least one natural Person registered as a Tax Agent for every ten (10) employees working in the tax field.
Article 3 – Abrogation of Conflicting Provisions
All provisions contrary to or inconsistent with the provisions of this Decision shall be abrogated.
Article 4 – Implementation of the Decision
This Decision shall be published in the Official Gazette and shall come into effect as of 1 December 2023.