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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 6
Content:
A CPA who performs transactions under any of the following circumstances shall not accept any mandate to provide auditing or certification services for his/her mandator in respect of the income tax payment affairs:

1. Where he/she is presently retained or employed by the mandator to perform regular work for and receives fixed salary from the mandator; 
2. Where he/her was a member of staff or employee of the mandator, and has separated from the mandator for a period of less than two (2) years;
3. Where he/she has a relationship with the responsible person or manager of the mandator in terms of spouse, a lineal consanguinity, is a linear relative by marriage, or has a collateral consanguinity within the first four degrees; or
4. Where the CPA himself/herself or his/her spouse has an investment or profit-sharing relationship with the mandator.
 Update:2018-04-23

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