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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 4
Content:
A civil servant whose official duty was related to taxation affairs during the two years prior to separation from service and who applies to register himself/herself as a tax agent after the said resignation, shall not handle income tax related matters as mandated in the same jurisdiction where he/she used to serve his/her official duty within two (2) years after the resignation.
Visitor:1  Update:2018-04-23

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