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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<br> Article 7
Content:
A CPA shall join at least one CPAs Association before applying to register himself/herself as a tax agent and handle income tax related matters nationwide as mandated.

A CPA who has registered as a tax agent before this article was amended and came into force on May 10, 2016 may handle tax related matters nationwide rather than within the jurisdiction of the province (city) where he/she registered.
Visitor:2  Update:2018-04-23

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