GTL Summary:

Cabinet Decision No. 39 of 2019, Article 66, establishes the legal weight of communications involving tax agents. It stipulates that any correspondence or official communication between the Authority and an appointed tax agent carries the same legal validity as if it occurred directly with the taxpayer. This ensures that the actions and responses of the agent are binding on the taxpayer, facilitating a streamlined administrative process where the Authority can deal confidently with authorized representatives while ensuring the taxpayer remains fully integrated into the legal process.