Section 75
Transaction of business on behalf of any person
Subject to section 74, no person shall transact any business in relation to this Act on behalf of any taxable person, or any person other than a taxable person who, in carrying on his business, acquires any imported taxable service, or any foreign registered person except on matters with regard to any refund, remission, exemption, or any other matters as approved by the Director General, under this Act.
(2)
The person who transacts business on any of the matters stated in subsection (1) on behalf of the person referred to in that subsection shall—
90
(a)
produce a letter of authorization from the person whom he represents; and
(b)
produce any thing in the form and manner as determined by the Director General which is required to be submitted for the purposes of the matter being transacted.
(3)
Any person who contravenes subsection (1) commits an offence.
Offences by authorized and unauthorized persons