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S.L. 406.8 · Value Added Tax (Collection Of (S.L. 406.8)

S.L. 406.8 ст. 4Agent.

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(1) Any person responsible for providing the information required by these regulations may transfer the task of providing the information to an agent, but such transfer shall in no way reduce the responsibility of the said person.

(2) Any person who transfers the task of providing the information to an agent in accordance with subregulation (1) shall provide such agent with all the information necessary to fulfil his obligations as the person responsible.

(3) The Commissioner may require any person responsible for providing information to notify him that he has transferred such task to an agent who shall be identified by him to the Commissioner.