S.L. 123.221 · Individual Tax Programme Rules (S.L. 123.221)
S.L. 123.221 чл. 11Authorisation.
(1) An individual shall authorise a person who is an authorised registered mandatary to act on his behalf in respect of all applications, correspondence, submissions, filings, declarations and notifications contemplated in accordance with these rules. Such acts shall be submitted by the said authorised registered mandatary.
(2) The authorisation referred to in sub-rule (1) shall be made in such form as the Commissioner may require.
(3) Unless the Commissioner specifically authorises in writing, a person may not authorise more than one (1) authorised mandatary.
(4) Registration as an authorised registered mandatary with the Commissioner shall be made by filling in and submitting to the Commissioner such form as the Commissioner may require.
(5) Registration as an authorised registered mandatary in accordance with these rules shall be subject to such terms and conditions as the Commissioner may impose from time to time.
(6) Acceptance of registration in accordance with these rules shall be notified by the Commissioner to the person requesting such registration.
(7) When a person who has been registered with the Commissioner desires to cancel such registration, he shall make a request in such form as the Commissioner may require.