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;