Fulfillment of the tax obligation can be carried out by the taxpayer independently or with the help of his representative or tax agent.
According to clause 19.1 of the TCU, the taxpayer conducts matters related to the payment of taxes personally or through his representative. The personal participation of the taxpayer in tax relations does not deprive him of the right to have his representative, just as the participation of a tax representative does not deprive the taxpayer of the right to personal participation in such relations.
According to Clause 19.2 of the Taxpayer Code, representatives of the taxpayer are persons who can represent his legal interests and manage cases related to the payment of taxes, based on the law or a power of attorney. A power of attorney issued by a taxpayer – a natural person to represent his interests and conduct affairs related to the payment of taxes must be certified in accordance with the current legislation.
The representative of the taxpayer enjoys the rights established by the TCU for taxpayers (clause 19.3 of the TCU).
As for the authorized person of a natural person – an entrepreneur, who has the right to sign tax returns, according to Art. 237 of the CCU, representation is a legal relationship in which one party (representative) is obliged or has the right to perform an act on behalf of the other party it represents.
According to Art. 244 of the CCU, representation based on a contract can be performed by a power of attorney (a document issued by one person to another person for representation before third parties). Article 245 of the CCU defines that the form of the power of attorney must correspond to the form in which, according to the law, the transaction must be performed.
Article 34 of the Law of Ukraine dated September 2, 1993 No. 3425-XII “On Notaries” as amended defines that one of the notarial actions performed by notaries is the certification of deeds, including powers of attorney.
Thus, a natural person who has a notarized power of attorney to represent the taxpayer’s interests in the control bodies and carry out the relevant transactions is an authorized person of the natural person – an entrepreneur, who has the right to sign tax returns.