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The Tax Procedures (Tax Agents) Regulations, 2019

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Chapter 1

1. Citation (s.1)
These Regulations may be cited as the Tax Procedures (Tax Agents) Regulations, 2019.

2. Interpretation (para. 2)

These Regulations, unless the context otherwise requires -

   
Committee means the Tax Agent Committee established under Regulation 7;

misconduct includes making false tax declarations, aiding and abetting tax evasion and any conduct prohibited by any law relating to the collection of tax;

person means an individual or a partnership;

practicing certificate means a certificate issued to a person by a recognized professional association which permits that person to practice that profession;

registration certificate means the certificate issued by the Commissioner under Regulation 3; and

tax agent means a person registered by the Commissioner as a tax agent under Regulation 3.



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