Article 98 - Conditions of appointing a Tax Representative and Tax Agent

A. The Tax Representative or Tax Agent applicant must fulfill the following conditions:

1. He must be resident in the Kingdom.

2. He must be a Person of good conduct and reputation and must never have been sentenced to a restriction of freedom in a crime against honour.

3. Where the applicant is a natural Person, he should possess at least a university degree or an accounting or legal qualification, which shall be certified and approved by the Ministry of Education.

4. Where the applicant is a legal Person, he should carry out his activity under a valid and current commercial registration.

5. He must pay the fee prescribed by Bureau.

6. He must be appointed under an official power of attorney to act in the name of the registrant in respect of all Tax obligations in the Kingdom.

B. The Tax Representative or Agent must adhere to the following:

1. Keep information received from the Taxable Person confidential.
2. Refrain from planning or participating in acts that violate the Law or Regulations.

C. If the Bureau approves the licensing of the Tax Representative, a unique Tax Registration Number shall be assigned to him as a Tax Representative which differs from his Tax Registration Number as a Taxable Person. Where the application is rejected, the applicant shall be notified of the rejection of his application together with the reasons for the refusal.

D. The Taxable Person shall notify the Bureau of the removal or termination of the Tax Agent's or Tax Representative's duties within thirty days from the date of their removal or termination. The Bureau shall cease to deal with the Tax Agent or Tax Representative accordingly, and the Tax Agent or Tax Representative shall notify the Bureau that he has discontinued his agency or representation.