1. Is a tax agency required to be registered for VAT with the FTA in order to register as a tax agency?
It is not required that a tax agency be registered for VAT in order to register as a tax agency with the FTA.
2. If the applicant is registered for VAT with the FTA, can it use the same e-Services account to register as a tax agency?
The applicant must create a new separate e-Services account to register as a tax agency.