1. In coordination with the competent authorities, the Authority may approve Persons who wish to act as Tax Representatives or Tax Agents for Taxable Persons in respect of their VAT obligations in the Kingdom. The Authority shall publish a list of approved Tax Representatives and approved Tax Agents.
2. All non-resident Taxable Persons must have a Tax Representative. The Tax Representative shall be jointly liable for payment of any Tax due by the Taxable Person until such date the Tax Representative is confirmed by the Authority as ceasing to act on behalf of that Taxable Person.
3. A Taxable Person who is resident in the Kingdom may appoint a Tax Agent to act on that Taxable Person’s behalf in respect of its VAT obligations in the Kingdom by submitting a notification. Notwithstanding the appointment of a Tax Agent, the Taxable Person shall maintain individual responsibility for all such obligations.
4. Any requests to provide information made by the Authority on a Taxable Person under the Law and these Regulations may equally be made on a Tax Representative or Tax Agent for the period in which that Tax Representative or Tax Agent acts on behalf of the Taxable Person.
5. An Appointed Person, being an administrator, personal representative, executor of a will, receiver or liquidator who has been appointed legally to administer, manage, liquidate or wind up the affairs of a Taxable Person including a deceased natural Person, shall notify the Authority in writing of the appointment within twenty (20) days of the date of the appointment.
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