THE TAX ADMINISTRATION AND PROCEDURES ACT NO. 7 OF 2009

TAX CONSULTANTS' REGULATIONS, 2017                       .

(Made under section 62A)                                        .

IN EXERCISE of the powers conferred upon me under section 62A of the Tax Administra_tion  and Procedures Act, 2009 I,  DR. KHALID SALUM MOHAMED, Minister for Finance and Planning,

do hereby make the following Regulations:

PART ONE PRELIMINARY PROVISIONS

1. These Regulations may be cited as the Tax Consultants'                        ' .

Regtilations, 2017 and shall come into operation after being signed by the Minister and publishd in the Official Gazette.

 2. In these Regulations, unless the context requires otherwise:

      "Act" means. the Tax Administration .and Procedures Act No. 7 of 2009;

      "Commissioner" means as defined in the Act;

      "client" means a person who engages a tax consultant or tax preparer to receive consultancy services;

      "Firm" means any firm practicing tax consultancy services; "Professional body" means a body or authority responsible for regulating and supervising any profession provided under these Regulations;

       "Tax Preparer" means any individual who has been registered as Tax Preparer under these Regulations;