Tions for tax agents
days to be taken by the FTA to decide on a person applying as a tax agent matters. The authority will not deal with any tax agent representing a person, should said person inform the FTA of the termination or dismissal of the tax agent.
If and when requested by the FTA, the tax agent is required to provide the Authority with all information, documents, records and data required for any person he/ she represents. The authority shall then have the right to inspect these records for taxation purposes with said agent. Individuals wishing to register as a tax agent must apply for registration with the FTA by filling an official application form. The authority may request additional information from the applicant, request a personal interview or ask about the references mentioned in their application. Moreover, the FTA shall examine all applications submitted and make a decision within 15 working days from the date of submission. If the authority requests additional information, the application will be decided on within 15 working days from the date such information is received.
Once the FTA approves an application, it will be registered within five working days from the date of approval — or any other date determined by the authority — after all due fees are paid. The authority may reject the application for registration in the following two cases: First, if the applicant does not meet the registration requirements, or if his/her registration adversely affects the integrity of the tax system in the country.
The FTA shall notify applicants of the approval or rejection of their application within 20 working days from the date of preliminary approval by the Authority. Successful candidates shall be added to the register for a period of three years, which can be renewed before expiry as per the mechanism determined by the FTA.
If the authority finds a tax agent not qualified, or if his/her work adversely affects the integrity of the tax system, or if they commit any serious violation of the tax law, the agent’s permit will be revoked. In this case, the authority notifies said agent of the decision — as well as the reasons behind it — within five working days.
Duties of the tax agent include assisting the person with their tax obligations according to a contractual agreement between the person and the tax agent, without prejudice to any obligations in the law, maintain the confidentiality of any information obtained in the course of performing his/her duties as a tax agent, refuse to participate in any work or plan which may result in a breach of any law by any person or may jeopardise the integrity of the tax system.
— business@khaleejtimes.com