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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 9
Content:
Under any of the following circumstances, a CPA shall refuse to accept a tax agent mandate offer or shall terminate an existing mandate contract:

1. When the mandator does not provide necessary accounting books and records, documentary evidence or relevant supporting documents;
2. When the mandator attempts to make untrue or improper filing, certification, verification or reporting; or
3. When a just, complete and accurate certification can not be made due to the intentional concealment and/or deceit of the mandator.
 Update:2018-04-23

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