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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Regulations Governing Certified Public Accountants Acting as Income Tax Agents
Article 10
Content:
A CPA acting as an income tax agent may enter into an agreement with his/her mandator in regard to a lawful amount of the remuneration, but shall not collect any additional compensation for any reason.
 Update:2018-04-23

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