INTM330350 - Double Taxation applications and claims: signature of declarations: Who should sign the declaration - companies

For applications for relief at source or repayment claims by companies the proper officer of the company, or any person authorised to act on the company바카라 사이트™s behalf, should sign the declaration.

The proper officer of a company is

  • for a body corporate, the secretary or the person acting as secretary of the company
  • where a liquidator has been appointed, the liquidator
  • for an unincorporated body, the treasurer, or person acting as treasurer of the company

A company, but not a company in liquidation, may authorise any person to act on its behalf. You may therefore accept declarations signed by accountants, banks, law firms or others on behalf of a company. You will not normally need documentary evidence of their authority.

If, exceptionally, you think you do need evidence you should consult CSTD, Business, Assets & International, Assets Residence & Valuation.