Article (14)
Conditions of Registration in the Register
1. Whoever wishes to be listed in the Register shall fulfil the following conditions:
a. To be of good conduct and behaviour and have never been convicted of a crime or misdemeaour prejudicial to honour or honesty, notwithstanding that he may have been rehabilitated.
b. To hold an accredited qualification from a recognised university or institute showing his specialisation and practical experience as specified in the Executive Regulation of this Law.
c. To be medically fit to perform the duties of the profession.
d. To hold a professional indemnity insurance contract.
2. A Tax Agent shall notify the Authority of any period during which he ceases to practise his profession as a Tax Agent in case of any impediment, and he can request to resume his practice when such impediment ceases to exist.
3. The Executive Regulation of this Law shall specify the procedures for listing a Tax Agent in the Register and the rights and obligations of the Tax Agent before the Authority and the Person.
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