Czech News - December 1997 - Ministry Of Finance Instructions - Decree D-159

Decree D-159 published in Financni zpravodaj 11/1997 sets out the process of representation of a tax payer in the tax legal process.

Under the previous Tax Collection Act, a tax payer could have only one representative in the same affair.

The Decree makes it clear that a representative of a tax subject is a tax advisor or an attorney, and that he can be represented by another representative, either by another tax advisor, attorney or by his employee. The new representative must have been empowered by the original representative and the tax payer must not have expressed his disagreement concerning the new representative to the tax authorities.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

For further information on the above, please contact Mr Richard Fletcher by telephone on +420 2 2440 1300 or E-mail directly to richard.g.fletcher@arthurandersen.com