(a) No natural or juridical person may practice or continue practicing in Puerto Rico as a tax representative unless he/she complies with the provisions set forth in this subchapter.(b) A 'tax representative' shall be deemed to be a natural or juridical person with capability or experience concerning taxation matters, who, either free of charge or in exchange for compensation, represents a taxpayer before the Department. The term 'tax representative' shall include:(1) An individual duly authorized to practice as an attorney;(2) an individual duly authorized to practice as a certified public accountant, and(3) any person who is competent in taxation matters and complies with the provisions of this section.(c) No individual may act as a tax representative if he/she was an employee, advisor, or contractor of the Department of the Treasury until after one (1) year has elapsed from the date he/she separated from service, except in cases in which the Government Ethics Office grants a dispensation for such purposes.(d) Any natural or juridical person who appears before the Department regarding the following issues shall meet the requirements to practice as a tax representative, subject

nsation for such purposes.(d) Any natural or juridical person who appears before the Department regarding the following issues shall meet the requirements to practice as a tax representative, subject to that which is established in this subchapter:(1) Administrative determinations;(2) final transaction agreements;(3) tax exemption decrees;(4) applications for tax credits, and(5) deficiencies.(e) Mathematical errors and corrections are matters that may be handled before the Department by practitioners not deemed to be tax representatives. History —Jan. 31, 2011, No. 1, § 6072.01, retroactive to Jan. 1, 2011.