Obligations and Rights of Tax Agents – Article 14 – Federal Tax Procedures Executive Regulations

Article 14 – Obligations and Rights of Tax Agents

1. Obligations of the Tax Agent:

   In performing its duties, the Tax Agent shall:

   1. Assist the Person whom the Tax Agent is representing with the Authority with its Tax obligations, according to the agreement concluded between them.
   2. Maintain the confidentiality of any information obtained in the course of performing its duties as a Tax Agent, without prejudice to any obligation to disclose such information under the law.
   3. Continue to meet its Continuing Professional Development requirements, as may be specified by the Authority.
   4. Refuse to participate in any work or plan which may result in a breach of any law by any Person or may adversely impact the integrity of the Tax system.
   5. Keep information, documents, records, and data in respect of any Person represented by the Tax Agent.

2. Rights of the Tax Agent:

   In the course of performing its duties, the Tax Agent may rely on information provided to it by the Person it represents unless the Tax Agent has grounds to believe that such information is incorrect.