(a) Requisitos.— Toda persona que ejerza como representante contributivo ante el Departamento, debe cumplir con los siguientes requisitos:
(1) Mantener una conducta adecuada en todo momento, y
(2) poseer la capacidad, experiencia o calificación necesaria para proporcionar servicios contributivos de calidad.
(b) Deberes.— Para comparecer y continuar compareciendo ante el Departamento, los representantes contributivos cumplirán con los siguientes deberes:
(1) Actuar competentemente como conocedor de asuntos contributivos;
(2) cumplir con las leyes, la moral y orden público;
(3) cumplir con las reglas o reglamentos emitidos bajo las disposiciones de este Código, y
(4) presentar un poder para representar al contribuyente y llegar a un acuerdo en torno a una controversia.
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