Article 97 - Appointing a Tax Agent

A. A resident Taxable Person may assign a Tax Agent licensed by the Bureau to act in his name and on his behalf in relation to his Tax obligations. The Tax Agent or the assigning Taxable Person must notify the Bureau of his appointment within thirty days of the date of appointment.

B. The Taxable Person appointing a Tax Agent shall be personally liable to the Bureau for all his Tax liabilities despite the appointment of a Tax Agent.