English text status

English translation published by the NBR in its bilingual Regulations file (marked unofficial). The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.

Practical summary

A resident Taxable Person may appoint an NBR-licensed Tax Agent to act in the Person's name for Tax obligations. The Agent or appointing Person must notify the NBR within 30 days of appointment, but the Taxable Person remains personally liable for all Tax obligations.

Who should read this?

Resident Taxable Persons using Tax Agents, Agents and tax and legal teams.

Why does it matter?

An Agent supports execution but does not replace the business's liability. Verify authorisation, appointment and notification while management retains Return, payment and evidence controls.

Licensed Agent30-day noticeTaxable Person remains liable

Current text

A. A resident Taxable Person may assign a Tax Agent licensed by the Bureau to act in his name and on his behalf in relation to his Tax obligations. The Tax Agent or the assigning Taxable Person must notify the Bureau of his appointment within thirty days of the date of appointment. B. The Taxable Person appointing a Tax Agent shall be personally liable to the Bureau for all his Tax liabilities despite the appointment of a Tax Agent.

Before relying on an Agent

  1. 1

    Confirm resident Person and Agent rather than Non-Resident Representative.

  2. 2

    Verify current authorisation and Tax scope.

  3. 3

    Document appointment, power of attorney and dates.

  4. 4

    Notify the NBR within 30 days.

  5. 5

    Do not treat agency as transferring liability.

  6. 6

    Define review, approval and portal access controls.

Connected provisions

Direct legislative link

Law — Article (67)

Agent and Representative licensing

The Law creates licensing and this Article governs resident Agent appointment.

Open connected Article
Direct legislative link

Regulations — Article (98)

Licensing conditions

It adds conditions, conduct and termination notice.

Open connected Article
Thematic link

Regulations — Article (96)

Non-Resident Representative

It contrasts the jointly liable Representative with an Agent who does not remove the Person's liability.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (97)

Updated official guide

Tax Agent/VAT Representative Guide — Version 2.0

Authorisation, appointment and renewal

Connected Madar tools

Connected Madar tools

VAT Registration Centre

Check registration thresholds using your inputs, with mandatory, voluntary and uncertain cases distinguished.

Illustrative example by Madar

Appointed 5 May, notified 20 June

An Agent appointed on 5 May but reported only on 20 June was not notified within 30 days. Even if the Agent filed the Return, the business remains liable for its accuracy and Tax payment.

Questions to help you apply it

  • Resident Person?
  • Authorisation current for this Tax?
  • Appointment date?
  • NBR notified in 30 days?
  • Who approves the Return?