To ensure proper and controlled business management, maintenance of books of account is a mandatory step and should be taken into huge consideration. Nevertheless, it is mandatory to maintain the books of accounts under UAE company law and VAT law.
The appointment of a Tax Agent comes under the purview of Federal Law No. (7) of 2017 on Tax Processes in the UAE Part Two of Chapter Three. In order to register the Tax Agent in the Register of Tax Agents, all the concerned procedures and conditions need to be met in accordance to the law.