Quick answer: Abdelhamid & Co CPA operates as both a licensed Tax Agency (TAAN: 20033908) and a registered Tax Agent (TAN: 30003958) authorised by the Federal Tax Authority — providing full legal representation of taxable persons before the FTA in all VAT, Excise Tax, and Corporate Tax matters, from registration and return filing through audit management and reconsideration requests, under Federal Decree-Law No. 28 of 2022 on Tax Procedures and Cabinet Decision No. 74 of 2023 (Executive Regulations). A licensed Tax Agent is the only party permitted by UAE law to formally represent you, sign returns on your behalf, receive official FTA notices, and present your case at reconsideration and Tax Dispute Resolution Committee hearings. Abdelhamid & Co Certified Public Accountants & Auditors LLC is fully authorised to act before the Federal Tax Authority: Ministry of Economy licence LC0106-01 | Licensed Auditor Registry No. 956 | Tax Agent TAN: 30003958 | Tax Agency TAAN: 20033908 | EAAA Fellow No. 124 | IASCA Fellow No. 1361 | over 25 years of professional experience. See our full VAT & Excise Tax Services overview or learn about our firm. A Tax Agent is a natural person licensed by the FTA and registered on the official Tax Agent Register under Federal Decree-Law No. 28 of 2022, holding full legal authority to represent a taxable person before the Federal Tax Authority — signing returns, accessing the taxpayer's FTA portal, receiving official notices, attending audit meetings, and submitting reconsideration requests. UAE law distinguishes between: a Tax Agent (TAN) — a licensed individual; a Tax Agency (TAAN) — a licensed firm; and a Tax Consultant — an unlicensed advisor with no right of formal representation. Abdelhamid & Co CPA holds both TAN and TAAN credentials, providing legally authorised representation in either capacity. Every FTA statutory deadline is managed proactively, eliminating the risk of forfeited objection rights or penalty exposure under Cabinet Decision No. 129 of 2025. We act as your legally authorised representative before the Federal Tax Authority in all tax matters. A formal power of attorney is registered on EmaraTax, authorising us to receive official FTA notices on your behalf, access your FTA taxpayer account, submit and amend returns, attend audit meetings, respond to queries, and sign all FTA correspondence. All deadlines under Federal Decree-Law No. 28 of 2022 are managed proactively — eliminating the risk of missed deadlines and penalty exposure under Cabinet Decision No. 129 of 2025. We manage the complete FTA registration process for VAT (mandatory: AED 375,000; voluntary: AED 187,500), Excise Tax (importers, producers, warehouse keepers, stockpilers), and Corporate Tax (all UAE-resident juridical persons). Tax Group registration — where multiple related entities elect to file as a single taxable person — is also within our scope. For de-registration, we verify all legal conditions and confirm no outstanding returns, liabilities, or audit flags exist before submission. Failure to register within 30 days of crossing the mandatory threshold incurs AED 10,000 under Cabinet Decision No. 40 of 2017. We prepare and submit quarterly VAT returns (28th of the month following the period-end), monthly or quarterly Excise Tax returns covering imports, production, designated-zone releases, and stockpiled quantities, and annual Corporate Tax returns under Federal Law No. 47 of 2022. Our filing process includes: full reconciliation against accounting ledgers and ERP data, validation of input tax claims against original tax invoices per FTA VATP036, computation of net payable or refundable positions, client sign-off, and electronic submission via EmaraTax. When the FTA issues a tax audit notification, we take over as the primary point of contact. We prepare a comprehensive audit response file — organising all required records, reconciling the periods under review, and identifying errors that should be disclosed proactively. We attend all audit meetings, present the technical and legal arguments supporting your position, and manage every interaction with the FTA audit team to minimise assessment exposure and penalty liability under Cabinet Decision No. 129 of 2025. Article 43 of Federal Decree-Law No. 28 of 2022 grants taxable persons 20 working days from the date of an FTA decision to submit a formal reconsideration request. Missing this deadline forfeits the right to object — regardless of legal merit. We draft the grounds, compile supporting evidence, and submit the reconsideration within the statutory window. If the FTA upholds its position, we advise on escalation to the Tax Dispute Resolution Committee (TDRC) and, where warranted, Federal Court proceedings. Where historical errors exist in filed returns — under-declared output tax, over-claimed input tax, or incorrect Excise Tax calculations — Article 10 of Federal Decree-Law No. 28 of 2022 provides the voluntary disclosure mechanism. Proactive disclosure before the FTA initiates an audit materially reduces the applicable penalty compared to the 50% first-detection rate. We quantify the corrected liability, compute accrued surcharges under Cabinet Decision No. 129 of 2025, draft the disclosure form on EmaraTax, and coordinate payment to achieve maximum penalty mitigation. As your retained Tax Agent, we provide continuous advisory covering: supply classification reviews (standard-rated, zero-rated, exempt), transfer pricing documentation support, assessment of VAT and Corporate Tax impact of new business structures before execution, monitoring of all FTA public clarifications and new Cabinet or Ministerial Decisions, and immediate response to ad hoc tax queries. Every legislative change is applied to your compliance programme as it takes effect — without waiting for the next filing cycle. A tax audit notification triggers a strict response process. Dealing directly with the FTA audit team without a licensed Tax Agent significantly increases the risk of preventable assessments and penalties. Our Tax Agent manages the complete audit — preparing the response file, attending meetings, presenting technical defences, and negotiating the outcome to minimise liability exposure. Article 43 of Federal Decree-Law No. 28 of 2022 gives exactly 20 working days from the FTA decision to file a reconsideration request. Missing this window forfeits the right to challenge the assessment permanently. This is the single most common reason businesses lose valid objections — and a Tax Agent prevents it by immediately actioning every incoming FTA notice. Errors discovered in previously filed returns — over-claimed input tax, under-declared output tax, or incorrect Excise Tax reporting — should be corrected by voluntary disclosure under Article 10 of Federal Decree-Law No. 28 of 2022 before the FTA detects them in audit. The penalty differential between proactive disclosure and FTA-initiated detection is substantial: early disclosure before an audit opens consistently produces significantly better outcomes. Tax Group registration, transactions triggering reverse-charge obligations on imported services, cross-border restructuring, Qualifying Free Zone Person status assessments, and related-party transfer pricing require a licensed Tax Agent who can engage directly with the FTA at a technical level and present written positions on complex legal questions. Small and medium-sized businesses without a dedicated internal tax function benefit most from a retained Tax Agent who manages all periodic VAT, Excise Tax, and Corporate Tax obligations — from registration through return filing — ensuring continuous compliance without diverting management bandwidth to complex regulatory requirements. Every FTA notice carries a statutory response window. Failing to respond within the prescribed period constitutes implicit acceptance of the FTA's position or forfeits the right to challenge. A Tax Agent monitors all incoming FTA communications via EmaraTax and acts within every statutory deadline — preventing the loss of valid objection rights through administrative inaction. The 20-working-day window under Article 43 of Federal Decree-Law No. 28 of 2022 is absolute. Once missed, the assessment becomes final and enforceable regardless of its legal merit. Businesses without a Tax Agent commonly lose valid objections purely due to deadline failure — a recoverable situation that our proactive notice management prevents entirely. Misclassifying a zero-rated supply as exempt, or a taxable supply as zero-rated, creates systematic under-declaration that the FTA identifies in audit. A Tax Agent reviews classification before each filing cycle, catching and correcting errors before they appear in a filed return — eliminating assessment risk at source. Errors discovered by the FTA in an audit attract the higher 50% first-detection penalty rate. Proactive voluntary disclosure under Article 10 of Federal Decree-Law No. 28 of 2022 materially reduces the penalty — but only if filed before the FTA initiates the audit. Once an audit notification is issued, voluntary disclosure rates no longer apply. Tax invoices missing any mandatory field under FTA VATP036 cannot support input tax recovery. Cabinet Decision No. 40 of 2017 also requires 5-year record retention — inadequate records expose the business to AED 10,000–50,000 penalties and inability to defend input tax positions in audit. A Tax Agent implements document control standards that prevent both issues. Under Federal Decree-Law No. 28 of 2022, a Tax Agent (TAN) is a natural person licensed by the FTA and registered on the Tax Agent Register — authorised to represent taxable persons in their individual capacity. A Tax Agency (TAAN) is a legal entity licensed by the FTA to perform the same representation functions at the firm level. Abdelhamid & Co CPA holds both: TAN 30003958 (individual Tax Agent) and TAAN 20033908 (Tax Agency), enabling legal representation in either capacity before the FTA. A Tax Agent is licensed by the Federal Tax Authority, registered on the official Tax Agent Register, and holds full legal authority to represent a taxable person before the FTA — signing returns, receiving notices, attending audits, and submitting reconsideration requests. A Tax Consultant provides advisory opinions but holds no legal standing to formally represent a client before the FTA in assessments, reconsideration hearings, or TDRC proceedings. Where formal FTA representation is required, only a licensed Tax Agent or Tax Agency can act. Under Federal Decree-Law No. 28 of 2022 and Cabinet Decision No. 74 of 2023, a Tax Agent holds authority to: submit and amend VAT, Excise Tax, and Corporate Tax returns; apply for registration and de-registration; access the taxable person's full FTA taxpayer account; receive all official FTA notices; submit reconsideration requests under Article 43; attend FTA audit meetings and respond to audit queries; and request tax refunds. The specific powers granted are defined in the formal power of attorney registered on EmaraTax. No. Taxable persons may file VAT returns directly via EmaraTax without a Tax Agent. However, a licensed Tax Agent is the only party legally authorised to formally represent you before the FTA in assessments, reconsideration hearings, Tax Dispute Resolution Committee proceedings, and Federal Court tax litigation. For businesses facing FTA audits, disputed assessments, or penalty challenges, Tax Agent representation is practically essential and, in formal proceedings, legally required. Article 43 of Federal Decree-Law No. 28 of 2022 sets a strict 20-working-day window from the date of the FTA decision to submit a formal reconsideration request. This deadline is absolute — missing it forfeits the right to challenge regardless of legal merit. If the FTA upholds the decision, escalation to the Tax Dispute Resolution Committee is available within a further 20 business days. Engaging a Tax Agent immediately upon receipt of any FTA notice is essential to meeting this window. Yes. A taxable person may terminate an existing Tax Agency agreement and appoint a new Tax Agent at any time. The process requires submitting an update request through EmaraTax to revoke the existing agent's authorisation and register the new agent's power of attorney. We manage the complete transfer — including reviewing open FTA matters, pending deadlines, and outstanding correspondence from the prior representation — to ensure no continuity gap in statutory deadline coverage. A Tax Agent complements rather than replaces an internal team. The internal team handles day-to-day bookkeeping and data preparation; the Tax Agent provides: pre-filing review of every return to catch classification errors before submission; legal representation in all FTA-facing matters; immediate response to FTA notices within statutory deadlines; proactive voluntary disclosure advice when errors are identified; and continuous legislative monitoring. This division reduces legal risk without duplicating routine accounting work. Fees are structured based on the number of annual returns across all tax types (VAT, Excise Tax, Corporate Tax), the complexity of transactions, and the scope of representation required. We provide a tailored fee proposal after a complimentary initial consultation. In most engagements, the penalties avoided through timely filing, correct classification, and proactive voluntary disclosure — together with the surcharges prevented under Cabinet Decision No. 129 of 2025 — significantly exceed the service cost. For a free initial consultation and to activate Tax Agent representation for your business, contact us: Abdelhamid & Co Certified Public Accountants & Auditors LLC — UAE Ministry of Economy Licence LC0106-01 | Federal Tax Authority Tax Agent TAN: 30003958 | Tax Agency TAAN: 20033908 | EAAA Fellow No. 124 | IASCA Fellow No. 1361 Last reviewed: 28 April 2026 — updated to reflect Federal Decree-Law No. 28 of 2022 on Tax Procedures, Cabinet Decision No. 74 of 2023 (Executive Regulations), and Cabinet Decision No. 129 of 2025 penalty schedule (effective April 2026).Tax Agency Service — FTA Licensed Tax Agent in UAE | Abdelhamid & Co CPA
What Is a Tax Agent and Why Does It Matter in UAE?
Legal Framework — UAE Tax Agency Law
Key Facts — Tax Agent & Tax Agency in UAE
Our Tax Agency Service Lines
1. Full Legal Representation Before the FTA
2. Tax Registration & De-registration
3. Periodic Return Filing — VAT, Excise Tax & Corporate Tax
4. FTA Audit Management
5. Reconsideration Requests & FTA Objections
6. Voluntary Disclosure
7. Ongoing Tax Advisory & Compliance Monitoring
How We Manage the Tax Agency Relationship
When Do You Need a Licensed Tax Agent?
1. You Have Received an FTA Audit Notification
2. You Have Received an FTA Assessment or Penalty Notice
3. You Have Identified Prior-Period Errors
4. Your Business Involves Complex Tax Positions
5. You Lack Internal Tax Expertise
Costly Errors That a Licensed Tax Agent Prevents
1. Missing FTA Response Deadlines
2. Late Reconsideration After Assessments
3. Incorrect Supply Classification on Returns
4. Failing to Disclose Errors Before FTA Audit
5. Non-Compliant Records Blocking Input Tax Claims
Why Choose Abdelhamid & Co as Your Tax Agent?
Frequently Asked Questions — Tax Agency Service
What is the difference between a Tax Agent and a Tax Agency in UAE?
What is the difference between a Tax Agent and a Tax Consultant?
What are the legal powers of a Tax Agent under UAE law?
Is it legally required to appoint a Tax Agent to file VAT returns?
What is the deadline to challenge an FTA tax assessment or penalty?
Can we switch Tax Agents if we are already represented?
How does a Tax Agent add value when we already have an internal accounting team?
What does the Tax Agency service cost?
Related VAT & Tax Services
Contact Our Tax Agency Team
Contact us
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Mobile\WhatsApp: 0507948028
Phone: 065610040
Email: info@abdelhamidcpa.com