Procedures for Tax Agent Listing and Delisting in the Register – Article 13 – Federal Tax Procedures Executive Regulation

Article 13 – Procedures for Tax Agent Listing and Delisting in the Register – Federal Tax Procedures Executive Regulations

1. The Authority shall review the listing applications and shall either issue its decision or request further information within (15) fifteen Business Days from the date of receiving the application.

2. If the Authority requests further information under Clause 1 of this Article, the Authority shall issue its decision within (15) fifteen Business Days from the date of receiving the additional information.

3. If the Authority approves the listing application in the Register, it shall inform the applicant within (5) five Business Days and request the payment of due fees.

4. The fees due in accordance with Clause 3 of this Article must be paid within (20) twenty Business Days from the date of Notification of the approval. If the fees due are not paid within this period, the application shall be considered cancelled.

5. The Authority shall list the Person in the Tax Agents Register within (5) five Business Days from the date of payment of the fees.

6. The Authority may reject an application for listing a Person in the Register in any of the following cases:

   1. The Person fails to meet any of the conditions specified in Article 12 of this Decision.
   2. If the listing of the Person would adversely affect the integrity of the Tax system in the State.

7. If the application is rejected, the Authority shall notify the applicant of that within (5) five Business Days from the date of the Authority’s decision to reject the application.

8. The listing in the Register shall be for three (3) three years for natural person and (1) one year for a juridical person from the date of listing, and the Tax Agent may apply to the Authority to renew the listing no later than (20) twenty Business Days before the expiration of its listing and shall pay the required fees by the date specified by the Authority.

9. Any renewal request submitted after the elapse of the period set out in Clause 8 of this Article shall be treated as a new application and must meet the conditions set out in Article 12 of this Decision.

10. If the Tax Agent does not make an application to renew its listing before the expiration of the durations referred to in Clause 8 of this Article, its registration shall be cancelled, and its link to all the Persons it represents with the Authority shall be revoked, as of the expiration date of its listing in the Register.

11. The Tax Agent shall notify the Authority in the event that it has ceased to practise as a Tax Agent in accordance with Clause 2 of Article 13 of the Decree-Law in the form and manner specified by the Authority.

12. The Authority may delist the Tax Agent upon its own request.

13. The Authority shall delist the Tax Agent from the Register in any of the following cases:

    1. If the Authority has determined that the Tax Agent is unable to fulfil its duties or functions or is no longer meeting the conditions specified in Article 12 of this Decision.
    2. If the Authority has serious grounds to believe that the continued listing of the Person as a Tax Agent would adversely affect the integrity of the Tax system in the State.
    3. If the Tax Agent committed a serious violation of the provisions of the Decree-Law or the Tax Law or committed or participated in Tax Evasion.
    4. If the Authority found out that the Tax Agent is a current member of the Committee.

14. The Authority shall notify the Tax Agent and its principals of the delisting within (5) five Business Days of the decision and to notify the Tax Agent of the reasons for this decision.

15. Clause 14 of this Article shall result in the Tax Agent being delinked from all Persons it represents with the Authority after (5) five Business Days from the date of Notification of the Authority’s decision.