What is Taxpayer's representative?

A person who acts on behalf of a taxpayer in tax relations. Under the Tax Code, there are two kinds of representative. Legal representative: for a legal entity, the persons authorised to represent it on the basis of law or its constituent documents (usually the head); for an individual, his or her representatives under civil legislation. The action (inaction) of a legal entity's legal representative in tax relations is considered an action of that legal entity. Authorised representative: organisations of tax consultants or other persons whom the taxpayer has entrusted with representing its interests in relations with tax and customs authorities and other participants. A legal entity's authorised representative acts on the basis of a contract or a power of attorney, and an individual's on the basis of a notarised power of attorney. A person serving as an official in a state body (including a tax, finance or customs authority) cannot be an authorised representative.

Source: Soliq kodeksi, 24-modda