Declaration under section 375 must follow prescribed form, verification, signature, and filing copies requirements. Declaration under section 375(1) must be furnished in Form No. 117 and verified in the manner stated in that form. The declaration and verification must be signed by the person specified in rule 167(3). If furnished to the Joint Commissioner (Appeals) or the Commissioner (Appeals), it must be in duplicate, and if furnished to the Appellate Tribunal, it must be in triplicate.