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法律與法規命令

Tax Act:
Certified Public Bookkeepers Act
Article 14
Content:
For handling and transacting the mandated matters defined in Paragraph 1 of the preceding Article, the certified public bookkeeper shall enter into an agreement of mandate, and shall submit said agreement along with the mandated case to the appropriate authorities.
The agreement of mandate required in the preceding Paragraph shall contain the following particulars:
1.the respective names, titles, addresses of the mandator and the mandatary, and the serial number of the certificate of certified public bookkeeper of the mandatary;
2.the substance of the mandated case, and the scope of authorization and power of the mandatory; and
3.the date on which the mandate was given.
 Update:2018-04-19

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