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法律與法規命令

Tax Act:
Regulations Governing Certified Public Accountants Acting as Income Tax Agents
Article 2
Content:
Any certified public accountant (hereinafter referred to as "CPA") who applies to register himself/herself to act as a tax agent shall submit the following documents and pay the certification fee: 

1. An application in duplicate;
2. Three (3) recent two-inch photographs of the applicant showing his/her face and shoulders
3. An imprint specimen of his/her personal signature and seal in sextuplet; and
4. His/her membership certificate issued by the Certified Public Accountants (CPAs) Association.

Where the Registered Tax Agent Certificate is lost, a loss notice stating therein the annulment of the original Registered Tax Agent Certificate (showing the registration number thereof) shall be published in a newspaper for three (3) consecutive days, and a written application form for issuance of a new Registered Tax Agent Certificate, annexed thereto with a full-page of the newspaper whereon the said loss notice was published, three (3) recent two-inch photographs of the applicant showing his/her face and shoulders, and a payment of the certification fee, shall be filed with the competent authority. In the case that the original Registered Tax Agent Certificate, which was reported as lost certificate, is found and/or recovered afterwards, such recovered original certificate shall be turned in to the competent authority for destruction thereof.

Where a Registered Tax Agent Certificate is damaged, a written application form annexed thereto with the original (damaged) certificate, Three (3) recent two-inch photographs of the applicant showing his/her face and shoulders, and a payment of the certification fee may be submitted to the competent authority for issuance of a replacement certificate. The certification fee to be collected under these Regulations shall be fixed by the Ministry of Finance and the collection and payment thereof shall be effected in accordance with the budgeting procedures.
Visitor:1  Update:2018-04-23

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