UAE's Federal Tax Authority Unveils Decision Regarding Professional Development Criteria for Tax Agents

The UAE's Federal Tax Authority (FTA) has introduced a significant update with Decision No. 15 of 2023, outlining fresh guidelines impacting tax agents. These amendments, focused on professional development, mark a pivotal change in how tax agents are required to enhance their expertise in the field. Set to be published in the Official Gazette, this decision will come into force starting January 1, 2024.

The Newly Published Decision is available on FTA’s Official Website 

[https://tax.gov.ae/DataFolder/Files/Legislation/18-12-2023/FTA%20Decision%20No.%2015%20of%202023%20on%20CPD%20Requirements%20for%20Natural%20Person%20Tax%20Agents%20-%2015%2012%202023.pdf]

FTA has released some requirements for the desired Standards:

• Incorporated Tax Agents in UAE Mandated to undertake 20 Hours of Annual Structured Professional Development.
• Tax Agents Handling Corporate and Indirect Taxes in UAE Now Obliged to Complete 30 Hours of Annual Professional Development , Split Across Specific Tax Categories as Corporate Tax and Indirect Taxation.
• Non-Completion of Mandated Professional Development Hours Requires Tax Agents to Compensate in Subsequent Years, Accumulating Unmet Requirements.

FTA is set to provide clear guidance to Tax Agents regarding approved professional development programs. This includes defining Structured and Unstructured Continuous Professional Development and offering a list of accredited courses and providers. Additionally, Tax Agents will be required to maintain records of their development activities and provide evidence to the FTA upon request. These measures aim to ensure compliance and transparency in professional development efforts within the UAE tax landscape.