Article 39 - Tax Group representative

A. The Tax Group shall, by a power of attorney, appoint one of its members as a representative of the Tax Group.

B. The Tax Group representative shall comply with all Tax obligations of the group without prejudice to the joint liability of the members of the Tax Group, including the following:

1. Submit an application to form a Tax Group in accordance with the form prepared for this purpose by the Bureau.

2. Notify the Bureau of a request to withdraw any member of the Tax Group or add new members to it.

3. Notify the Bureau of a request to disband the Tax Group for any reason, or where the conditions to register as a Tax Group no longer exist.