Authorized Representative in SRB

There is list of people who are represent on behalf of tax payer in SRB

Persons authorized to represent a taxpayer:

• A Tax Practitioner registered under Income tax rules, Sales tax rules, Customs Act,
• an advocate enrolled with Bar and
• an Accountant,

shall, on being given authority or power of attorney in the specified manner under these Rules (Form II), may represent a taxpayer and may appear on his behalf before the [the Board or the Appellate Tribunal or the Commissioner (Appeals) or any] adjudicating authority.
Provided that no such person shall be entitled to represent a taxpayer for a period of one year from the date of his retirement or resignation, or in a case in which he had made, or approved, as the case may be, any order under the relevant Acts.