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Pełnomocnictwa potrzebne biurom rachunkowym do reprezentacji klientów

Aby móc reprezentować swoich klientów przed organami podatkowymi biura rachunkowe – a właściwie ich właściciele lub pracownicy – muszą posiadać odpowiednie pełnomocnictwo lub pełnomocnictwa. Kim jest pełnomocnik i co znajduje się w pełnomocnictwie?  Pełnomocnikiem podatnika może być każda osoba fizyczna mająca pełną zdolność do czynności prawnych. Taką zdolność mają osoby pełnoletnie i nieubezwłasnowolnione. Biuro rachunkowe, rozumiane jako firma, nie […]