1. Professional Designation: Required when the authorized representative is a tax professional, including their professional license details

2. Sub-Authorization Rights: Include when the representative should have the right to delegate authority to others

3. Electronic Communication Consent: Include when electronic communication with tax authorities is desired

4. Data Protection Statement: Detailed GDPR compliance statement, recommended when handling sensitive personal data

5. Revocation Process: Include specific terms for how the authorization can be revoked, if different from standard legal provisions

1. Official Form Template: Standard tax authority form for power of attorney (if using official template)

2. List of Specific Tax Matters: Detailed list of specific tax matters and years covered, if too extensive for main letter

3. Identification Documents: Copies of identification documents of the authorizer and/or authorized representative

4. Professional Credentials: Copies of professional licenses or certifications if the representative is a tax professional