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FAQ: What if the taxpayer is unable to personally sign the Notice of Objection (NOO) or the Notice of Appeal (NOA) form?

Should the taxpayer be unable to personally sign the objection, the person signing on behalf of the taxpayer must declare the following on the NOO or the NOA form:

  • That he or she is signing on behalf of the taxpayer;
  • That he or she has a power of attorney to sign on behalf of the taxpayer;
  • That the taxpayer is aware of the objection/appeal and agrees with the grounds thereof;
  • The reason why the taxpayer is unable to sign the notice of objection / appeal.

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