Jika Pemohon adalah sebuah syarikat orang yang diberi kuasa hendaklah di kalangan pegawai syarikat sahaja. Ejen cukai atau peguam tidak boleh mengisi dan memperakui borang permohonan tersebut.
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Borang permohonan hendaklah diisi dengan lengkap oleh Pemohon atau orang yang diberi kuasa oleh Pemohon sahaja secara atas talian.
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