(1) A taxpayer or an entity has the right to be represented in dealings with the Authority.
(2) The Commissioner-General may prescribe
(a) conditions to be met by representatives; and
(b) the form to be used by a taxpayer when appointing a representative.
(3) The Authority is not obliged to communicate with a taxpayer through the representative of the taxpayer unless the Authority has received a duly executed form appointing a representative who meets the prescribed conditions.