This service guide details the specific procedure to Link a Tax Agent to a Tax Agency within the United Arab Emirates Federal Tax Authority framework. It establishes the formal relationship required for a tax agent to practice under a registered agency. The document mandates the submission of a valid professional indemnity insurance policy explicitly covering the named tax agent. It explains the dual-approval workflow, where the agency initiates the request and the agent must formally approve it within five calendar days via the EmaraTax portal before it is finally processed by the authority.