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.
