Tax agents plays an essential role in tax compliance process. A Tax Agent is the ideal partner that companies and businesses need while carrying out their activities, through the technical support he provides and represents these companies where needed, which makes them have a high degree of tax compliance towards the requirements of the Federal Tax Authority.
The tasks carried out by the tax agent are characterized by a high degree of responsibility and efficiency in relation to the work entrusted to him, as his work includes tasks related to tax registration and cancellation, submitting tax returns, internal tax auditing, and preparing the accounting procedures necessary to achieve tax compliance.
Who is the Tax Agent?
The Tax Procedures Law issued in 2017 defined a tax agent as a person appointed by another person to represent him before the Federal Tax Authority and assist him in carrying out his tax obligations and exercising his associated tax rights.
The agent must, before performing the duties entrusted to him, be registered in the Tax Agents Register with the Authority.
Register of Tax Agents
The Federal Tax Authority has a special register for tax agents, which is a register that contains the agents’ files and the tax transactions they carried out during the practice of their profession.
The appearance of the agent’s name in the register means that he has been officially approved by the Authority as a tax agent in the country. Therefore, any person who has not completed his registration procedures and has not obtained accreditation by the Authority is prohibited from practicing this profession, otherwise he will be considered committing a legal violation.
Requirements to Register as a Tax Agent
Because responsibility and competence are the basic foundation of the work of a tax agent, there are requirements that must be met by the person wishing to register as a tax agent, as the Federal Tax Authority has specified these requirements according to the following:
- An academic certificate (a bachelor’s or master’s degree in the field of taxation, law, or accounting from an accredited educational institution, or a certificate recognized by one of the international associations specialized in taxation if the bachelor’s degree is in another specialty).
- recent professional experience of not less than three years in the field of taxation, law, or accounting.
- A certificate proving his proficiency in the Arabic and English languages, written and spoken.
- Passing any tests to meet the qualification standards required by the Authority.
- A certificate of good conduct, and that he has not previously been convicted of a felony or misdemeanor against honor or trust, even if his reputation has been restored.
- A health fitness certificate confirming his ability to perform the duties of his profession.
- insurance contract against liability that may affect him if he commits any professional errors.
- carry out its activities through a legal person licensed by the Ministry of Economy and the competent local authority.
After fulfilling these requirements, the Authority will notify the person whether or not the application for registration in the register is accepted within (20) working days from the date of the Authority’s approval of the application.
Duties of a Tax Agent
The work of a tax agent is linked to a set of duties that he must adhere to during his representation of companies, and the executive regulations of the Tax Procedures Law stipulate these duties as follows:
- Assisting those who appointed him as an agent in tax affairs in accordance with the existing agreement between them.
- maintaining the confidentiality of the information he obtains in the course of his work as a tax agent, without violating the obligations stipulated in the law.
- have to refuse to participate in any action or plan that would lead to the violation of any law by any person, or that could negatively affect the integrity of the tax system.
Cases of Delisting a Tax Agent from the Register
The Federal Tax Authority may remove the tax agent’s registration from the register in the following cases:
• If it is proven to the Authority that he is not qualified to be a tax agent.
• If the Authority finds that his continued registration in the register would affect the integrity of the tax system.
• In the case that the agent commits any serious violation of the provisions of the law or the tax law.
The Importance of the Tax Agent for Taxable People
The importance of having a tax agent lies in his assistance to companies and businesses to achieve tax compliance through his constant review of tax transactions, records and data, and his keenness to submit tax returns on time.
In addition, he represents companies and businesses with the Federal Tax Authority regarding tax registration and cancellation processes and provides all the data required by the Authority during the submission of tax returns, in addition to providing it with all accounting data, records and files upon request.
The tax agent also works to provide consultation and advice on legal issues that may confront the company or any complex tax scenario, which keeps him constantly informed regarding any edits to tax legislation and the appropriate mechanism for the company’s work from a tax perspective in accordance with these edits.
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Our tax agents attach a high degree of commitment and responsibility to the tasks assigned to them, aiming primarily to enable clients to achieve tax compliance and spare them from any tax pitfalls that may put them at risk of administrative penalties and fines.
Tax planning operations also constitute a creative space through which our agents devise appropriate tax plans and strategies in accordance with tax legislation and the amendments thereto.
Our tax agents also provide services related to tax registration and cancellation, submitting tax returns, and all data and records that the Federal Tax Authority may request.
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