An authorization is a collection of rights within the limits of which a representative may act on behalf of the principal. It is essential for the Estonian Tax and Customs Board that the content of authorization would be understandable and the person granting the authorization and authorized person would be identifiable. An authorization may be granted orally or in written form (by a power of attorney).
The Estonian Tax and Customs Board shall accept:
an oral authorization – is valid on procedural acts only together with a party to the proceedings;
an unattested written authorization, unless the legislation states the different obligatory form of authorization;
an authorization attested by a notary;
an authorization signed digitally;
an authorization granted by the legal representative of a legal person personally via the e-MTA (the menu item ‘Communication’ → ‘Correspondence’);
An authorization is a collection of rights within the limits of which a representative may act on behalf of the principal. It is essential for the Estonian Tax and Customs Board that the content of authorization would be understandable and the person granting the authorization and authorized person would be identifiable. An authorization may be granted orally or in written form (by a power of attorney).
The Estonian Tax and Customs Board shall accept:
an oral authorization – is valid on procedural acts only together with a party to the proceedings;
an unattested written authorization, unless the legislation states the different obligatory form of authorization;
an authorization attested by a notary;
an authorization signed digitally;
an authorization granted by the legal representative of a legal person personally via the e-MTA (the menu item ‘Communication’ → ‘Correspondence’);
An authorization is a collection of rights within the limits of which a representative may act on behalf of the principal. It is essential for the Estonian Tax and Customs Board that the content of authorization would be understandable and the person granting the authorization and authorized person would be identifiable. An authorization may be granted orally or in written form (by a power of attorney).
The Estonian Tax and Customs Board shall accept:
an oral authorization – is valid on procedural acts only together with a party to the proceedings;
an unattested written authorization, unless the legislation states the different obligatory form of authorization;
an authorization attested by a notary;
an authorization signed digitally;
an authorization granted by the legal representative of a legal person personally via the e-MTA (the menu item ‘Communication’ → ‘Correspondence’);