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Tax agents approved under Section
153(3)(c) of the Income Tax Act 1967 shall quote the approval number indicating
the date of such approval on all correspondence with the
IRB. |
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He shall inform the IRB when he ceases
to be the tax agent of a client. Letters and return forms addressed to
taxpayers who are no longer his clients shall be returned with an appropriate
notation. |
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A tax agent's own tax affairs shall be
kept up-to-date. All returns, accounts etc. ought to be timely lodged and tax
payable be settled within the time allowed. |
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A tax agent is expected to do all acts
that a taxpayer is required to do under the ITA such as: |
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Advising on records to be maintained, |
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Assisting in completing tax returns, |
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Impress upon the clients on their obligation to pay
their dues as required under the law, |
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Attendance at Field Audit at clients' premises, |
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Attendance at investigation, interviews,
negotiations and proceedings, |
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Filing of appeals and attendance at negotiation
hearings and further appeals. |
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