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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 16
Content:
In the absence of an uniformed or standardized format specified by the tax collection authority, the format of the various documents, statements and working papers to be used under these Regulations may be designed and formulated by a CPA depending upon the actual requirements of the affairs mandated, or may be so created by the CPA Association.
 Update:2018-04-23

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