Legal Representative – Article 8 – Federal Tax Procedures Executive Regulations

Article 8 – Legal Representative

1. A Person who has been appointed as a Legal Representative of a Taxable Person shall notify the Authority according to the mechanism it specifies, provided that an appropriate document is attached to the Notification to prove his appointment, and the Notification must include the following:

   1. The name and address of the Legal Representative.
   2. The name, address, and Tax Registration Number, if applicable, of the Taxable Person represented by the Legal Representative.
   3. The duration of the appointment, in the case of fixed-term appointment.
   4. The responsibilities of the Legal Representative.

2. The Authority may require additional information about the appointment of the Legal Representative and may obtain such information from the Legal Representative, the relevant Taxable Person, and any other Person to verify the appointment.

3. Where the Authority accepts the request of appointment of the Legal Representative, it shall, within (20) twenty Business Days from the date of that, notify the Legal Representative.