In a tax dispute under this Act, who may each side appoint as its representative, and what must be shown before a relative can act?
General information · Not legal advice
Material to check
For this exercise, the file to read is the written objection, review request or adjudication request, which shows which side filed it and the amount the dispute concerns, the document recording the appointment of a lawyer, tax accountant or certified public accountant registered in the relevant register, and the written document that proves the representative's authority, which the provision requires any representative to produce. The amount matters because paragraph two only opens for small-amount cases.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading takes the two paragraphs as a closed list for each side: the party bringing an objection, review request or adjudication request, and the assessing authority, may each appoint a lawyer, a tax accountant, or a certified public accountant registered in the tax accountant register or the certified public accountant tax service register kept under the Tax Accountant Act.
Another reading stresses the limit in the second paragraph: only the party on the applicant side may appoint a spouse, a blood relative within the fourth degree, or a spouse's blood relative within the fourth degree, and only where the subject of the application or request is the small-amount described in the proviso to the provision on adjudication requests, so a relative cannot represent the assessing authority and cannot act in a larger-amount dispute.
Your judgment
If a relative signed the representative paper in a dispute of unconfirmed size, what in the file would show whether the small-amount condition was met?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We revisit this card if the provision is amended to widen the list of persons who may be appointed, or if an official reading sets what the small-amount proviso means for the relative's appointment.