Article 12 of the UAE Tax Procedures Law mandates the establishment of an official 'Register of Tax Agents' to be maintained by the Federal Tax Authority. It explicitly prohibits any individual or entity from practising the profession of a Tax Agent within the State unless a clear, multi-faceted set of conditions is met. To legally operate, a person must first satisfy all prerequisites for registration, be successfully listed in the official Register, and additionally secure a valid licence from the competent local authority. This article ensures a regulated and qualified standard for tax professionals operating in the UAE.