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法律與法規命令

Tax Act:
Regulations Governing Certified Public Accountants Acting as Income Tax Agents
Article 5
Content:
Where a CPA has applied for and has been approved to register himself/herself as a tax agent, the Ministry of Finance shall inform the taxation authority of such registration, and shall publish such registration on its web site, and the foregoing requirements shall also apply when there is any change in such registration. In case any person who is not a qualified tax agent practices the business of a tax agent at his/her own discretion, the taxation authority shall, in addition to rejecting the taxation cases initiated by such unqualified tax agent, report the case to the Financial Supervisory Commission under the Executive Yuan for referral of the case to the Disciplinary Committee of the CPA Association to deal with cases in accordance with the law.
 Update:2018-04-23

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