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Tax Agent Registration
Page last updated:: Wednesday, February 01, 2023
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  • Type

    Registration

  • Service Category

    From Government to People

  • Service Channels

  • Obligation to Sign-up

    Applicable.

  • Categories of Customers

    All natural persons in the UAE.

  • Relevant Publications

     
  • Sustainable Development Goals

  • Service Card Rating

Tax Agent Registration
  • Service Description
    Use this service to register as a Tax Agent with the FTA. You can operate as a Tax Agent only if you are linked to a registered Tax Agency
  • Channels and working hours
    •EmaraTax platform:
    24 hours a day, 7 days a week
     
  • Service Fees Details
    AED 3,000 for registering the Tax agent
  • Estimated Time to Submit Application
    45 Minutes.
  • Estimated Time to Complete Application by the FTA
    Generally, estimated time to complete the application by the FTA is 20 business days from the date the completed application was received. However, in case where any additional information is needed FTA may take additional time to process the application. The applicant needs to provide the additional information and re-submit the application. It may take the FTA a further 20 business days to respond to the updated application. If the application is not resubmitted within 60 calendar days from the date you received the notification from FTA, the application will be auto rejected.
  • Required Documents and Forms
    Required documents:
    It will be necessary for you to prepare the following information in an appropriate format and include it in your online application:
    Relevant degrees from educational institutions and/or internationally known tax institutes
    Proof of your tax specialisation and practical tax experience (e.g., employment contract with a professional firm)
    Police Clearance Certificate/Good Conduct Certificate
    Medical fitness certification/documentation
    Language proficiency documents 
    FTA Tax Agent exam results (if you have already successfully completed them)
    Copy of Emirates ID, residence permit and passport
    Accepted file types are PDF, JPG, PNG, Excel and JPEG. The individual file size limit is 5 MB.
    Required forms: n/a
  • Procedures and Steps
    Step 1 - Please check the eligibly criteria, required documents, and Frequently Asked Questions.
    Step 2 - Complete the online application and submit. 
    Step 3 - Schedule your Tax Agent exam upon request. 
    Step 4 – Attach the results of the Tax Agent exam to the application and submit.
    Step 5 – Pay the Tax agent registration fees upon request.
    Note: Your Tax Agent Approval Number (TAAN) and Tax Agent registration certificate will be issued only after you are linked to a registered Tax Agency. 
     
  • FAQs
    1. What is the concept of a Tax Agent?
    The concept of Tax Agent is to help businesses to be compliant in respect of their tax obligations:
    A person is allowed to appoint another person(s) as its Tax Agent(s) to act in his name and on his behalf with regards to his tax affairs with the Federal Tax Authority (FTA). 
    A Tax Agent assists the person in the fulfilment of his tax obligations and the exercise of his associated tax rights.

    2. On what basis can you apply for Tax Agent registration?
    You must be a UAE resident to be a Tax Agent. A registered Tax Agent is required to be associated with a registered Tax Agency (usually an accounting, tax or law firm) before he/she is allowed to practice as a Tax Agent. 

    3. Who engages a Tax Agent?
    A Tax Agent is usually engaged by his or her clients through the Tax Agency with which he or she is associated in order to provide tax related services which could include: 
    Helping the businesses register with the FTA;
    Preparing and submitting tax returns, refunds to the FTA on behalf of the businesses; 
    Maintaining tax related records and/or information; 
    Enquiring about tax related matters with the FTA; and 
    Submitting requests for reconsideration of decisions issued by the FTA

    4. What is a Tax Agency?
    A Tax Agency is a legal entity which is licensed to operate as a Tax Agency and has registered with the FTA as a Tax Agency. 
    Once registered, a Tax Agency can operate provided that it has at least one registered Tax Agent associated with it.

    5. What is a Professional Indemnity Insurance (PII)?
    Professional Indemnity Insurance (PII), which can also be known as Errors and Omissions [E&O] insurance, is a form of liability insurance that helps protect individuals who provide professional advice and services from incurring legal and other costs (such as damages awarded in a civil lawsuit) as a result of a negligence claim raised by a client. In practice, PII is usually arranged by the Tax Agencies (the umbrella company where the tax practice is carried out) rather than by the Tax Agent. Hence, the FTA does not require you to submit your PII contract at the time you apply for registration. You will be requested to provide this information each time you apply to be linked to a Tax Agency.

    6. Who can submit the Tax Agent registration application?
    The application can be submitted by you (applicant). You must be a UAE resident to be a Tax Agent.

    7. Can I save the application as a draft to be updated later? If yes, for how long?
    Yes, you can save the in-progress application (as a draft) and complete it at a later point in time. However, if you do not submit your application within 60 calendar days of initiating it, your application will be automatically cancelled. There will be reminder notifications sent to your registered email address/verified mobile number.

    8. What will happen once the application is submitted to the FTA?
    1. Processing your application:
    a) Your application will now be reviewed by us. If we require more information to assist with our review, we will contact you by email. You will need to provide the information requested for us to continue processing your application. 
    b) Once we have completed our review, we will either approve or, in some cases, may have to reject the application. We will notify you by email of our decision.
    c) Where we reject an application, we will provide you with the reasons for doing so. You may re-apply but only once you have resolved the matters brought to your attention. 
    2. FTA Tax Agent exams:
    a) Once the FTA has verified your Tax Agent registration application, you may be notified to schedule an appointment for the FTA Tax Agent Arabic Reading and Writing Exam from your EmaraTax account. You may register with FTA authorised agency for the FTA Tax Agent Qualification Standards Test.
    b) On completing both the Tax Agent Arabic Exam and the FTA Tax Agent Qualification Standards Test, attach both the exam results to your application in your EmaraTax account and submit.
    c) Your application will now be reviewed by us. If we require more information to assist with our review, we will contact you by email. You will need to provide the information requested for us to continue processing your application. 
    3. Paying the registration fee: 
    a) Once the FTA has verified your Tax Agent registration application and exam results, you will be notified to make the required payment. You can pay the registration fee from your EmaraTax account using the e-Dirham payment. On payment, you will receive an email and an SMS notification informing you of the status of the application. and payment status. Once the FTA confirms acceptance of your application, you will be notified on the decision. 
    4. Tax Agent “To Whom It May Concern” letter:
    a) Once the FTA confirms your payment, you will be issued a “Tax Agent To Whom It May Concern” letter and notified via email and SMS. You can download this letter from your EmaraTax account. Please note that this is only a provisional Tax Agent registration, and you cannot operate as a Tax Agent at this stage. You are required to be linked to a tax agency to operate as a Tax Agent in the UAE. 
    5. Listing in the Tax Agent Register:
    a) The registered Tax Agency with which you wish to work should apply to the FTA requesting to link you as a Tax Agent to their Tax Agency. Once the request to link to the Tax Agent is sent to the FTA, the FTA will review this. If the FTA approves the linkage, your Tax Agent Approval Number (TAAN) will be issued and linked to the Tax Agency. A Tax Agent registration certificate will be issued by us and notified to you via email and SMS. You can download this letter from your EmaraTax account. You will be listed in the FTA Tax Agent Register and published in the FTA website (http://www.tax.gov.ae)
    Important Notes:
    1. The status of your application will be updated in the dashboard of your EmaraTax portal. You can check it at any time by log in to your EmaraTax portal. 
    2. Successful completion of the FTA Tax Agent exams is mandatory for completing the Tax Agent registration process. 
    3. The Tax Agent registration payment of AED 3,000 is mandatory for completing the Tax Agent registration process
    4. The Tax Agent “to whom It May Concern letter” does not grant you to perform the duties of a Tax Agent and does not certify listing you in the Tax Agents Register at the Federal Tax Authority. You should satisfy the last condition for listing in the register, which is linking to a Registered Tax Agency to be allowed to practice as a Tax Agent. 
    5. Your Tax Agent registration with the FTA is valid for a period of 36 months from the date of first-time registration or the date of renewal of the registration as a Tax Agent with FTA.
    6. If your Tax Agent Registration is ‘Expired’ you will not be able to operate the accounts of the Tax payers who are linked to you.

    9. What is the estimated time to complete application review by the FTA?
    Generally, estimated time to complete the application by the FTA is 20 business days from the date the completed application was received. However, in case where any additional information is needed FTA may take additional time to process the application. The applicant needs to provide the additional information and re-submit the application. It may take the FTA a further 20 business days to respond to the updated application. If the application is not resubmitted within 60 calendar days from the date you received the notification from FTA, the application will be auto rejected.

    10. How to check the status of the submitted application with the FTA?
    To review the status of your submitted application, click on the dashboard tab and look next to Status:
    Drafted: You have not completed or submitted the application form
    In Review: Your application form has been received by FTA and is under processing
    Awaiting Information: You need to provide additional information to the FTA
    Rejected: Your application form has been rejected by the FTA
    Pre-Approved - Your application form has been pre-approved by the FTA
    Exam Scheduled – Your Tax Agent exam appointment is accepted by the FTA
    Awaiting Payment: Your application form has been reviewed by FTA and awaiting registration fees payment
    Awaiting Tax Agency Linking  - Your application form has been provisionally approved by the FTA and awaiting a Tax Agency to be linked

    11. Can I reschedule the FTA Tax Agent Arabic exam date?
    Yes. After you have scheduled the FTA Tax Agent Arabic exam date with the FTA, you can request the FTA to reschedule it from your EmaraTax account. You will be notified via email and SMS once FTA has accepted/rejected your reschedule request. 

    12. Where in EmaraTax account to check the correspondences/notifications sent by the FTA?
    The correspondences/notifications sent to your registered email address/mobile can be found in the "My Correspondences" section in your EmaraTax account.

    13. What are your responsibilities as a Tax Agent after you are listed in the Tax Agent Register with the FTA?
    Assist the Taxable Person(s) with their Tax obligations, per the agreement between you and the Taxable Person. 
    Refuse to participate in any work or planning which may result in a breach of any law by any Person or may jeopardize the integrity of the tax system or result in a loss of revenue due to the FTA. 
    Renew your listing as a Tax Agent (usually valid for three years) before expiration. 
    Facilitate and offer assistance during a Tax Audit, both during and after the expiry of the agency engagement or your dismissal as the Tax Agent for that Taxable Person(s). 
    Provide the FTA with all the information, documents, records and data required for any Taxable Person represented by the Tax Agent upon the FTA’s request. 
    Maintain the confidentiality of any information obtained in the course of performing your duties as a Tax Agent. 
    Note: The Taxable Person who appointed the Tax Agent/Agency bears the ultimate legal responsibility for the dealings with the FTA by the Tax Agent/Agency on their behalf. However, professional due care must be observed throughout the practice to prevent malpractice/negligence and consequential liabilities. The FTA may de-list you as a Tax Agent if it is satisfied that continuing to list you would adversely affect the integrity of the tax system or you have committed a significant violation of the relevant laws.


  • Terms & Conditions
    The information given below is intended to help determine your eligibility to apply for this service: • Hold an accredited qualification from a recognised university or institution showing your specialisation and practical experience, i.e. - A certified bachelor's or master's degree in tax, accounting, or law from a recognised educational institution; or - A bachelor's degree in any field plus a tax certification from an internationally known tax institution - Have at least three years’ relevant recent experience as: - a tax professional. - a qualified lawyer; or - an accountant. • Have the ability to communicate orally and in writing in both Arabic and English. • Have passed any tests to meet qualification standards as these may have been specified by the FTA. • Be able to prove good conduct and that you have never been convicted of a crime or misdemeanour prejudicial to honour or honesty, notwithstanding that you may have been rehabilitated. • Be medically fit to perform your duties as a Tax Agent. • and Hold professional indemnity insurance or be covered by one

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Page last updated: : Wednesday, February 01,2023
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