Enforcement Rules of Value-added and Non-value-added Business Tax Act<br> Article 6
The term "practitioner" as used in Paragraph 2 of Article 3 of the Act means a lawyer, certified public accountant, architect, technician , physician, pharmacist, registered professional midwife (registered midwife), medical technologist (technician), programmer, actuary, real estate appraiser, physical therapist, occupational therapist, dietitian, psychologist, professional land registration agent, bookkeeper, author, broker, scrivener, performer, maritime pilot, program producer, trademark agent, patent attorney, arbitrator, bookkeeping and tax return filing agent, painting or calligraphy artist, printmaker, diviner, artisan, public safety inspector, notary public, and any other person who makes a living through skills or art.