1.The Person may appoint a Tax Agent to act on its behalf and in its name in respect of its obligations on Tax affairs under this Decree-Law or the Tax Law, without prejudice to the liability of such Person under this Decree-Law or the Tax Law. 2.Subject to Clause (2) of Article (15) above, FTA may not deal with the Tax Agent in respect of any Person if the latter notifies FTA of expiration of the agency or dismissal of the Tax Agent, as described in the mechanism set by FTA.
Interpretation and application must be checked against the official text and current version.