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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 11
Content:
When handling the income tax related matters as mandated, the CPA acting as a tax agent shall submit a duplicate of the power-of-attorney issued by the mandator along with the items in case to be filed with the competent tax collection authority.
 Update:2018-04-23

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