ARTICLE 19: REPRESENTATION OF INDIVIDUALS

In no administrative procedure will the business management be admitted. The representation of individuals or legal entities before the tax authorities will be done by public deed or by means of a power of attorney signed before two witnesses and ratified the signatures of the grantor and witnesses before the tax authorities, notary or Public Notary, accompanying a copy of the taxpayer's identification or legal representative, after checking with its original.

The grantor of the representation may request that the tax authorities register said representation in the registry of legal representatives of the tax authorities and they will issue the corresponding registration certificate. With this certificate, representation can be accredited in the procedures carried out before said authorities. For these purposes, the Service Tax Administration (Servicio de Administración Tributaria) may simplify the requirements to prove the representation of individuals or legal entities in the registry of legal representatives, by means of general rules.

The request for registration will be made by means of a free writing duly signed by the person granting the power and by the person accepting it, accompanying the document in which the corresponding representation is recorded, as well as the other documents established by the general rules established by the Service Tax Administration (Servicio de Administración Tributaria). It is the responsibility of the taxpayer who has granted the representation and registered it, requesting its cancellation in the aforementioned registry in cases where the corresponding power of attorney is revoked. For these purposes, the tax authorities must be notified within 5 days of the date on which such circumstance arises; otherwise, the acts performed by the person to whom the aforementioned representation was revoked will have full legal effects.

Individuals or their representatives may authorize in writing to people who receive notifications on their behalf. The person thus authorized may offer and provide evidence and present promotions related to these purposes.

Whoever promotes on behalf of another must prove that the representation was granted no later than the date on which the promotion is presented.

For the purposes of this article, the public deeds that are contained in the digital documents under the terms of the provisions of article 1834-Bis of the Federal Civil Code (Código Civil Federal), must contain an advanced electronic signature of the Public Notary.

When the promotions must be presented in digital documents by the representatives or those authorized, the corresponding digital document must contain an advanced electronic signature of said people.