In accordance with the tax code of the Republic of Kazakhstan, in tax legal relations, the interests of the taxpayer can be represented by legal representatives and authorized representatives. In accordance with Article 39 of the tax code of the Republic of Kazakhstan, the legal representative of an individual is a person authorized to act on behalf of an individual in accordance with the laws of the Republic of Kazakhstan. Actions (or inaction) committed by a legal representative on behalf of an individual are recognized as their own actions (or inaction) of that individual. And, according to Article 40 of the tax code, the authorized representative of the taxpayer (tax agent) is a person authorized to represent the interests of the taxpayer in mutual relations with the tax authorities and other participants in relations regulated by this code. For individuals, including individual entrepreneurs and persons engaged in private practice, the authorized representative acts on the basis of a notarized or equivalent power of attorney. For legal entities or their structural divisions, the representative acts on the basis of constituent documents and (or) a power of attorney, which indicates the relevant powers of the representative. In addition, the taxpayer can appoint an authorized representative through the information systems of tax authorities by drawing up an electronic document. Actions or inaction committed by an authorized representative on behalf of a taxpayer (tax agent) are recognized as actions or inaction of a taxpayer (tax agent).