This service guide explains the procedure for a Tax Group Records Amendment with the United Arab Emirates Federal Tax Authority. It authorises the designated Representative Member of a registered Value Added Tax group to formally add or remove subsidiary members. The document details the specific evidentiary requirements for these modifications, such as revenue declarations for new unregistered members, or liquidation documents when removing ceased entities. It clarifies that sole establishments and branches are strictly prohibited from joining a tax group, reinforcing the structural compliance rules governing group taxation.