Conditions of Registration of the Tax Agent, Suspension of Registration, and Deregistration – Article 13 – Federal Tax Procedures Law

Article 13 – Conditions of Registration of the Tax Agent, Suspension of Registration, and Deregistration

1. The Executive Regulation shall determine the conditions, controls, and procedures for the registration of the Tax Agent, suspension of registration, and deregistration, and the rights and obligations of the Tax Agent.

2. The Tax Agent shall notify the Authority if he ceases to practice his profession as a Tax Agent in accordance with the controls and procedures set out in the Executive Regulation.