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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:
Certified Public Bookkeepers Act
Chapter 3【Scope of Business and Responsibility】 Article 13
Content:
A certified public bookkeeper may provide the following professional services within the registered territory:
1.handling or transacting mandated affairs for his/her principal in connection with the registration related to business operations, changes, registration cancellation/de-registration, suspension/discontinuation and other registered matters;
2.handling or transacting mandated affairs for his/her principal in connection with declarations and applications related to tax assessment and collection cases;
3.providing tax-related consulting services in respect of mandated matters;
4.handling and transacting mandated matters related to business accounting operations; and
5.handling and transacting other matters related to bookkeeping and tax declaration as authorized by the competent authorities.
The scope of businesses defined in the preceding Paragraph does not include the handling of transactions related to mandated tax matters in connection with auditing and certification, appeals or administrative litigation.
 Update:2018-04-19

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