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tax representation

Tax representation may most frequently be necessary in the following cases: 

  • support during tax authority audits, 
  • representation during tax administration audits, 
  • preparation, filing and following-up of requests, comments and appeals. 

If the law does not provide for the taxpayer to proceed personally, its representative may also act on behalf of the taxpayer during the fulfilment of tax obligations. Representation may be based on legal regulations (legal representation) or an authorization. The authorization may be special relating to a specific tax matter or permanent relating to all tax matters. 

Any person of legal age may represent a natural person under a special or a permanent authorization. 

A legal person or other organization may be represented under special authorization by any employee of legal age. Permanent authorization may be provided to the following persons and organizations: 

  • lawyer, law firm, chamber legal counsel, 
  • Community lawyer, 
  • registered tax expert, chartered tax expert, tax advisor, auditor, accountant, 
  • an employee, member, legal or organizational representative of a business association licensed to provide accounting, bookkeeping or tax advisory services, 
  • in respect of matters relating to environmental product tax, a person having product tax administrator qualification, 
  • in respect of excise matters, a person having excise administrator qualification also. 

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