If person lodges their application or providing an application’s behalf of legal persona, they must have signed declaration form which includes the information present in the private ruling form and supporting documents is correct and true. If a person has represented himself as the someone else agent, they must have signed a declaration form which are in detail are as follows:
• The application form and supporting documents that have been prepared according to the information provided by the entity
• If a person received a declaration from the entity that the information given for the document preparation is correct and true
• A person must have authorization which is given by the entity.
And the private ruling application should not send to the office, person who are acting as a representative behalf of a client or a individual or other entity have to keep this application form if it required to process the private ruling they can be produced to them.