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Responsibilities  print
Tax agents approved under Section 153(3)(c) of the Income Tax Act 1967 shall quote the approval number indicating the date of such approval on all correspondence with the IRB.
He shall inform the IRB when he ceases to be the tax agent of a client. Letters and return forms addressed to taxpayers who are no longer his clients shall be returned with an appropriate notation.
A tax agent's own tax affairs shall be kept up-to-date. All returns, accounts etc. ought to be timely lodged and tax payable be settled within the time allowed.
A tax agent is expected to do all acts that a taxpayer is required to do under the ITA such as:
Advising on records to be maintained,
Assisting in completing tax returns,
Impress upon the clients on their obligation to pay their dues as required under the law,
Attendance at Field Audit at clients' premises,
Attendance at investigation, interviews, negotiations and proceedings,
Filing of appeals and attendance at negotiation hearings and further appeals.