Chapter 4. Representation in Relations Regulated

by Legislation On Taxes and Fees

Article 26. The Right to Representation in Relations Regulated by Legislation on Taxes and Fees

1. The taxpayer may participate in legal relations via his legal or authorized representative unless otherwise provided by this Code.

2. Personal participation of the taxpayer in tax legal relations shall not deprive him of the right to have a representative; likewise, participation of the representative shall not deprive the taxpayer of his right to personal participation in the above relations.

3. The powers of the representative shall be documented in accordance with this Code and other federal laws.

4. Rules provided by this Chapter shall apply to payers of fees and tax agents.

Article 27. Legal Representative of the Taxpayer

1. Legal representatives of a taxpayer organisation shall be defined as persons authorized to represent this organisation on the basis of law or its founding documents.

2. Legal representatives of an individual taxpayer shall be defined as persons acting as his representatives under civil law of the Russian Federation.

Article 28. Actions (Inaction) of Legal Representatives of Organizations

Actions (inaction) of legal representatives of organisations performed in connection with participation of this organisation in tax legal relations shall be recognized as actions (inaction) of this organisation itself.

Article 29. Authorized Representative of the Taxpayer

1. An authorized representative of the taxpayer shall be defined as an individual or a legal entity authorized by the taxpayer to represent his interests in his relations with the tax authorities (customs agencies and agencies of governmental extra-budgetary funds) or other parties to relations regulated by tax and fee legislation.

2. Officials of tax bodies, customs agencies and agencies of governmental extra-budgetary funds or tax police, judges, investigators or public prosecutors may not be authorized representatives of taxpayers.

3. An authorized representative of the taxpayer shall exercise his authority on the basis of a power of attorney issued as prescribed by civil law of the Russian Federation.

An authorized representative of an individual taxpayer shall exercise his authority on the basis of a power of attorney notarially certified or a power of attorney equated with the one notarially certified in accordance with civil law.