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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 12
Content:
A CPA registered as a tax agent shall perform his/her duties of income tax related affairs as mandated in accordance with the provisions set out in the relevant laws and regulations as well as in these Regulations. If he/she has acted in violation of any of the provisions set out in such relevant laws and regulations or these Regulations, the tax collection authority shall, contingent upon the degree of seriousness of such violations, report the case stating therein the facts and attach thereto relevant supporting evidence and information to the Financial Supervisory Commission under the Executive Yuan for the referral of the case to the Disciplinary Committee of the CPA Association to deal with in accordance with the law.
 Update:2018-04-23

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