S.L. 372.32 Art. 10Appointment of representative.

(1) A payor who is a licensed broker (pitkal) may make arrangements with a representative under which the representative will assume the obligation to prepare and furnish the documents referred to in rules 5, 6, 7 and 8 and any other documents and information requested by the Commissioner.

(2) A payor who is a licensed broker (pitkal) may make arrangements with a bank under which the bank will assume obligation for the payments to vendors for sales effected through his services and for the remittance of the tax deducted from the said payments to the Commissioner.

(3) When arrangements to which sub-rules (1) or (2) apply have been approved in writing by the Commissioner and accepted by the representative or the bank, as the case may be, they shall bind the said representative or bank to assume in lieu of the licensed broker (pitkal) those obligations of the payor to which the arrangements refer and the liability to the relative additional tax imposed under these rules for a default.

(4) The obligations to register and to apply for deregistration as provided in rule 3 shall not apply to any such representative or bank but shall continue to apply to the licensed broker (pitkal) who makes the said arrangements.