Prospective
28Duty to have tax representativeS
(1)A taxable person that does not have a business establishment or other fixed establishment in an EEA State must have a tax representative, unless the person is making occasional returns under section 25.
(2)A person that is required by subsection (1) to have a tax representative must—
(a)appoint a tax representative by written notice no later than 7 days after—
(i)the date on which the person becomes subject to the requirement, and
(ii)each subsequent date (if any) on which an existing appointment of a tax representative by the person ceases to have effect (see section 33(3)), and
(b)notify Revenue Scotland of the details of the appointment no later than 7 days after the appointment is made.
(3)A taxable person that is not required by subsection (1) to appoint a tax representative may appoint one voluntarily, but the appointment does not have effect for the purposes of this Act unless the details of the appointment are notified to Revenue Scotland.
(4)A tax representative—
(a)must be a person eligible under section 32 to hold that position, and
(b)may be appointed as a fiscal or an administrative tax representative (see section 29).
(5)An appointment notice must—
(a)specify whether the tax representative is appointed as a fiscal or an administrative tax representative,
(b)identify the powers, duties and liabilities of the tax representative, as set out in section 30 or 31 or regulations made under section 41 (as applicable),
(c)identify the duty on the parties to the appointment to notify Revenue Scotland if the appointment ceases to have effect, as set out in section 34,
(d)be dated and signed by or on behalf of the taxable person and the tax representative, and
(e)if the tax representative is to be an administrative tax representative, comply with section 29(2)(a).