FTA Decision FTA Decision No. 14 of 2023 Federal Tax Authority

FTA Decision 14/2023 — Extra conditions for a firm to register as a tax agent

Federal Tax Authority Decision No. 14 of 2023 on the Additional Conditions for a Juridical Person to be Eligible for Registration as a Tax Agent

In force Issued 16 August 2023 In force from 1 December 2023

Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)

Official Arabic title
قرار الهيئة الاتحادية للضرائب رقم (14) لسنة 2023 — الشروط الإضافية للشخص الاعتباري ليكون مؤهلًا للتسجيل كوكيل ضريبي
Document type
FTA Decision
Number
14
Issued by
Federal Tax Authority
Issued
16 August 2023
In force from
1 December 2023
Applies to
Juridical persons (firms) wishing to be registered as a Tax Agent and listed in the FTA's register.
Current position
In force from 1 December 2023. It adds conditions under Art. 12(2)(d) of the Tax Procedures Executive Regulation (Cabinet Decision No. 74 of 2023).
Topics
Tax Procedures & the FTA · Tax agents
Official text
Official Arabic text · English translation (unofficial)

Factual summary

Adds two conditions for a juridical person to be listed in the Tax Agents Register: one of its partners or directors must be a listed Tax Agent, and it must have at least one natural person registered as a Tax Agent for every 10 employees working in the tax field. These are on top of the conditions in the Tax Procedures Executive Regulation.

What it means in practice Professional insight

Who: audit, tax and law firms registered or applying as tax agents. What to check: that a partner or director is a listed Tax Agent, and the ratio of registered natural-person tax agents to tax staff (at least 1 for every 10).

Key provisions

  • Art. 2(1) For Article 12(2)(d) of Cabinet Decision No. 74 of 2023, a juridical person seeking registration as a Tax Agent must have one of its partners or directors listed in the Tax Agents Register.
  • Art. 2(2) It must have at least one natural Person registered as a Tax Agent for every ten (10) employees working in the tax field.
  • Art. 3 All provisions contrary to or inconsistent with this Decision are abrogated.
  • Art. 4 Published in the Official Gazette; in force as of 1 December 2023.

What changed

  1. 16 August 2023 Issued
  2. 1 December 2023 In force

Relationship chain

Law → decisions made under it → amendments → guidance and announcements; oldest first within each level.

  1. 30 September 2022 Federal Decree-Law FDL 28/2022 — Tax Procedures Law In force — amended
    1. 11 June 2017 Federal Law FL 7/2017 — former Tax Procedures Law — Replaced by this law from 1 March 2023 Superseded
      1. 24 September 2017 Cabinet Decision CD 36/2017 — Former Tax Procedures Executive Regulation (repealed) — Executive Regulation of this law Repealed
      2. 1 May 2018 Cabinet Decision CD 23/2018 — Tax Disputes Resolution Committees — Made under it In force
      3. 28 December 2021 Cabinet Decision CD 105/2021 — Instalments, waiver and refund of administrative penalties — Made under it In force
      4. 2 September 2022 Cabinet Decision CD 85/2022 — Who is a UAE tax resident — Made under it In force (see Corporate Tax)
    2. 24 September 2017 Cabinet Decision CD 40/2017 — Administrative penalties: VAT, Excise Tax and Tax Procedures (schedule in force from 14 April 2026) — Made under it In force — amended
      1. 28 April 2021 Cabinet Decision CD 49/2021 — 2021 replacement of the tax penalty tables — Amends it In force
      2. 9 October 2025 Cabinet Decision CD 129/2025 — New tax penalty amounts from 14 April 2026 — Amends Art. 1 In force
    3. 10 July 2023 Cabinet Decision CD 74/2023 — Tax Procedures Executive Regulation — Executive Regulation of this law In force — amended
      1. 16 August 2023 FTA Decision FTA Decision 14/2023 — Extra conditions for a firm to register as a tax agent — Made under Art. 12(2)(d) In force
      2. 13 December 2023 FTA Decision FTA Decision 15/2023 — Annual CPD hours for individual tax agents — Made under it In force
      3. 15 January 2024 FTA Decision FTA Decision 1/2024 — Professional standards and black points for tax agents — Made under it In force
      4. 23 March 2026 Cabinet Decision CD 17/2026 — Amendments to the Tax Procedures Executive Regulation — Amends Arts. 3, 10, 18, 26, 28 In force
      5. 2 June 2026 FTA Decision FTA Decision 4/2026 — Keeping records as electronic copies or photocopies — Made under Art. 4(2) In force
    4. 19 July 2024 FTA Decision FTA Decision 5/2024 — When private clarification fees are refunded — Made under it In force
    5. 1 November 2024 FTA Decision FTA Decision 8/2024 — Correcting VAT return errors that do not change the tax due — Made under it In force (see VAT)
    6. 17 February 2025 FTA Decision FTA Decision 1/2025 — Extending deadlines for review and reconsideration requests — Made under it In force
    7. 13 March 2025 Ministerial Decision MD 64/2025 — Earlier e-invoicing service-provider accreditation (repealed) — Made under it Superseded (see E-Invoicing)
    8. 12 September 2025 Ministerial Decision MD 243/2025 — E-invoicing system — Made under e-invoicing provisions In force — amended (see E-Invoicing)
    9. 9 October 2025 Cabinet Decision CD 106/2025 — E-invoicing violations and penalties — Made under it In force (see E-Invoicing)
    10. 4 December 2025 FTA Decision FTA Decision 9/2025 — Declining refunds of residual amounts during a tax audit — Made under it In force
    11. 11 June 2026 FTA Decision FTA Decision 7/2026 — Disposal of seized and abandoned goods — Made under it In force

Official sources

Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)

Related services: VAT Health Check · Corporate Tax

Last verified against official sources: 26 October 2026 · اقرأ بالعربية

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General information, not tax advice. Each record is checked against the official source; where they differ, the official Arabic text prevails.