In some cases, a power of attorney is required. If you are an individual taxpayer, you generally don't need to provide a power of attorney, you can go directly to the local taxation bureau. However, if you can't go in person or need an agent to handle it, you need to provide a power of attorney, which needs to include the agent's identity certificate, authorization items, authorization period and so on. If you are a corporate taxpayer and need to remove exceptions, you usually need to provide a power of attorney. The power of attorney needs to include the basic information of the enterprise, the authorized items, the authorization period, etc., and needs to be stamped with the official seal of the enterprise and signed by the legal representative. In short, according to different situations, whether it is necessary to provide a power of attorney in the process of tax cancellation is different. It is recommended that you consult the local tax bureau for specific requirements before handling.