UAE Tax Regulations and FTA Compliance

Agents are required to meet seven mandatory standards to get registered, including having a Bachelor’s or Master’s degrees in tax, accounting or law from an accredited educational institution, or obtain a Bachelor’s degree in another field in addition to holding a recognised certificate from an international association, specialised in tax; have at least three years of practical experience in taxation, accounting or law; be fluent in both Arabic and English; and pass the tests to meet the FTA qualification criteria.

Applicants should also have professional indemnity insurance; be physically fit to perform the required tasks; practice the role through a legal person licensed by relevant authorities; have good conduct, and not to have been convicted of a crime or misdemeanour prejudicial to honour or honesty, irrespective of whether or not they may have been rehabilitated.

The first step is to apply for registration by submitting the approved application form. The authority may request additional information, interviews or inquire about the practical experience included in the application, before approving or rejecting the application.

The authority shall review the applications and make its decision within 15 working days from the date of receiving the request. Should the authority request any additional information, the decision will be taken within 15 working days from the date of receiving such information. In case of approval, the application will be registered within five working days from the approval date, or any other date determined by the Authority after receiving the related fees. The authority may reject the application in two cases: first, failure to meet the registration requirements; and second, if registering said agent may compromise the integrity of the UAE tax system.