How to get a Portuguese NIF for Non-Residents

Hello!
a) Civil identification document or other legally equivalent; - Does it mean Passport?
b) Power of attorney or mandate contract with with the tax representative; - Do I need to bring Tax rep to Finanças or Power of attorney or mandate contract will be enough to have without his physical presence?
c) Fiscal and civil identification document of the tax accountant. - Does it mean TAX ID from my country (non EU)?

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