Overview
A tax agent registered with the UAE Federal Tax Authority (FTA) is a qualified professional authorised to represent and assist taxable persons (businesses or individuals) in fulfilling their tax obligations and exercising their rights before the FTA. Strict standards govern the role of the agent in ensuring compliance, integrity, and confidentiality within the UAE tax system.
Key Duties of a Tax Agent
Assist Taxable Persons:
Support clients in meeting all tax obligations as per the contractual agreement, including VAT registration, filing tax returns, maintaining records, and handling FTA inquiries or audits.
Representation:
Act on behalf of the client in dealings with the FTA, including submitting reconsideration requests and representing clients during tax assessments or audits.
Confidentiality:
Maintain the confidentiality of all information obtained during their duties, unless law requires disclosure.
Compliance with Law:
Refuse to participate in any activity or planning that could breach UAE tax laws, jeopardise the tax system’s integrity, or result in loss of revenue to the FTA.
Renewal of Registration:
Ensure their registration as a tax agent remains valid by renewing it (typically every three years) before expiry.
Facilitate Audits:
Assist and facilitate FTA audits, even after the agency relationship has ended or the agent has been dismissed.
Provide Information to FTA:
Supply the FTA with all information, documents, records, and data related to any taxable person represented upon request.
Professional Conduct:
Uphold professional standards outlined by the FTA are regularly monitored for compliance.
Responsibilities and Limitations
Reliance on Client Information:
Tax agents may rely on client information unless there are reasonable grounds to believe it is incorrect.
Ultimate Responsibility:
The taxable person (client) retains ultimate legal responsibility for all dealings with the FTA, even when a tax agent acts on their behalf.
Association with a Tax Agency:
A tax agent must be associated with a registered tax agency (such as an accounting or law firm) to practice.
Summary Table: Core Duties and Responsibilities
| Duty/Responsibility | Description |
| Assist with Tax Obligations | Help clients comply with all FTA tax requirements. |
| Representation | Act on behalf of clients before the FTA. |
| Maintain Confidentiality | Protect client information obtained during service. |
| Refuse Unlawful Activities | Decline participation in any unlawful |
| Registration Renewal | Keep tax agent registration current with the FTA. |
| Facilitate Audits | Support FTA audits during and after the engagement. |
| Provide Information to FTA | Supply all required documents and data to the FTA upon request. |
| Uphold Professional Standards | Adhere to FTA’s professional and ethical standards. |
Conclusion
Alpha Equity Consultants, FTA-registered tax agents in the UAE, play a crucial role in ensuring tax compliance. Alpha Equity MC acts as an intermediary between businesses and the FTA while upholding strict confidentiality, legality, and professionalism standards. Their responsibilities are clearly defined and subject to ongoing oversight by the FTA to maintain the integrity of the UAE tax system. Please get in touch with us at info@alphaequitymc.com for support, advisory, implementation, registration, return preparation and filing services.
