The Tax Procedures Act, 2015

Chapter 9

Appointment of Tax Agent (s.19)

To be appointed a tax agent and obtain a tax agency licence the following are the requirements

  1. application should be in writting
  2. be an individual or a partnership
  3. an applicant must be fit and proper person
  4. recommendation by a Tax Agents Committee (TAC) required
  5. Fees may be chargeable
Obtaining Licence (s.20)

The Commissioner shall notify the applicant in writing of the decision on application. In addition the following applies;

  • 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). @2014-2021 All rights reserved
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