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法律與法規命令

Tax Act:
Regulations Governing Certified Public Accountants Acting as Income Tax Agents
Article 3
Content:
A CPA who has applied for registration to act as a tax agent, and has been qualified to act as such by the issuance of a Registered Tax Agent Certificate may accept a mandate to act as a tax agent to handle, on behalf of his/her principal, the following affairs pertaining to income tax:

1. To act as an agent in completing the statutory procedures in respect of the registration of incorporation, merger or consolidation, assignment, inactivation and/or alteration of a profit-seeking enterprise;
2. To design the accounting system and to prepare and draft tax-related business letters and documents for his/her principal;
3. To perform the matters in connection with the auditing, sorting, analyzing, certifying, verifying, and report filing of accounting records and books, financial statements, and financial condition;
4. To apply for approval and change of assets appraisal reappraisal and accounting method;
5. To handle, as an agent, the filing(s) pertaining to the provisional income tax return, income tax return, sundry statement(s) of changes to the Imputed Credit Account of shareholders, the undistributed earnings return, income tax return for the period ended on the date of dissolution, and income tax return for the period of liquidation; making tax payments, applying for tax refund or tax credit, or applying for tax incentives and exemption, etc.;
6. To apply for error correction and re-examination, or to institute administrative appeal and/or administrative proceedings in respect of matters related to income tax affairs;
7. To apply for legal interpretation in respect of issues involving income tax laws and relevant regulations;
8. To act as a liquidator, a bankruptcy administrator, a will executor, or as a trustee for other income tax related matters;
9. To apply for an advance-pricing agreement in respect of a business transaction between interested parties; and 
10. To act as an agent in respect of the matters pertaining to income tax affairs.
Visitor:2  Update:2018-04-23

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