The UAE Federal Tax Authority (FTA) has published a user guide for VAT Tax Agents and Tax Agencies. The main points of the guide as provided in a separate summary are as follows:

• A Taxable Person is allowed to appoint a person(s) as its Tax Agent(s) to represent it in its dealings with the FTA.
• A Tax Agent assists the Taxable Person in the fulfillment of tax obligations and the exercise of a…