Article 13 of the UAE Tax Procedures Law delegates the responsibility for defining the regulatory framework for Tax Agents to the Executive Regulations. These regulations establish the specific conditions, controls, and procedures for a Tax Agent's initial registration, subsequent suspension, and ultimate deregistration. The Executive Regulations also outline the rights and obligations of the Tax Agent in their dealings with the Federal Tax Authority. The article further mandates that a Tax Agent must formally notify the Authority upon ceasing their professional practice, following the precise controls and procedures stipulated in the same Executive Regulations.