Appointment of the Tax Agent – Article 14 – Federal Tax Procedures Law

Article 14 – Appointment of the Tax Agent

1. A Person may appoint a Tax Agent to act in his name and on his behalf with regard to his Tax affairs under this Decree-Law or the Tax Law without prejudice to that Person’s responsibility under this Decree-Law or the Tax Law.

2. Subject to Clause 2 of Article 15 of this Decree-Law, the Authority may not deal with a Tax Agent in relation to any Person if such Person informs the Authority of the end of the appointment of the Tax Agent or his dismissal in accordance with the mechanism specified by the Authority.