The Tax Procedures Act, 2015
Appointment of Tax Agent (s.19)
To be appointed a tax agent and obtain a tax agency licence the following
are the requirements
Obtaining Licence (s.20)
The Commissioner shall notify the applicant in writing of the
decision on application. In addition the following applies;
- application should be in writting
- be an individual or a partnership
- an applicant must be fit and proper person
- recommendation by a Tax Agents Committee (TAC) required
- Fees may be chargeable
- In case of a partnership every partner or an employee of a
partnership must be fit and proper person. In addition partners
must be of good character and integrity.
- the Regulations under this Act may provide guidelines
for determining what constitutes fit and proper.
The Commissioner may publish, from time to time, a
list of persons issued with licenses to act or operate as tax agents (valid until revoked).