Authorization of e-Return Intermediary: appointment follows application, due diligence and issuance of ERIIN with confidentiality obligations.

Authorisation requires an applicant to submit a fee-paid application to the Registrar, who verifies completeness, allows rectification of defects, and excludes applications not meeting qualifications. For valid applications the Registrar performs due diligence and transmits the application and report to the e-Return Administrator, which may issue an appointment order with an e-Return Intermediary Identification Number (ERIIN) and password. The Registrar and its personnel must maintain confidentiality of information obtained under the scheme and may not disclose it without the e-Return Administrator's prior permission.

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