Art. 136 Tax Law (TL)

1 To the extent that the personal collaboration of the taxpayer is not necessary, the taxpayer has the right to be represented by an agent, who establishes their authority by submitting a power of attorney.

2 When spouses living in a shared household have not appointed a common representative or have not jointly designated a person authorized to receive mail, any notification must be addressed to both spouses jointly.

3 ...