Any person who has practiced as a bookkeeper and operated as a tax return filing agent for a period of over three (3) years prior to the effective date of this Act, and has reported income generated from such services, may register as an agent to continue providing such services; provided that, he/she shall complete the relevant annual professional training for a minimum of twenty four (24) hours every year.
The regulations governing the institutes providing the relevant professional training programs, the substance of the training courses, the evaluation of training results, the government authorities accepting the registration concerned, the matters to be registered, the documents to be submitted in applying for such registration, and other matters relevant to the professional trainings as required in the preceding Paragraph shall be prescribed by the competent authorities.
Any person registered as a bookkeeper and tax return filing agent in accordance with Paragraph 1 continue providing services may not provide professional services unless he/she has joined a bookkeeper and tax return filing agent association. The bookkeeper and tax return filing agent association shall not deny the admission of any applicant qualified to be a member of the association. The organization and composition of the association, the terms of the service of directors and supervisors on the board of directors at any level of association and the articles of the association specifying the particulars and information that shall be declared to the competent authorities shall be applicable according to the provisions set forth in Article 20 to Article 25 of this Act.
Any person registered as a bookkeeper and tax return filing agent in accordance with Paragraph 1 continue providing services shall be subject to disciplinary actions, if he/she is under any of the following circumstances:
1.Where he/she has been sentenced to imprisonment by a final judgment for a criminal act committed by him/her while performing his/her professional duties;
2.Where he/she has been imposed with a penalty by the tax collection authorities for tax evasion;
3.Where he/she is referred to the court for assisting or instigating other person(s) to evade tax;
4.Where he/she has been subject to an administrative sanction for violating other relevant laws and regulations to an extent sufficient to prejudice the reputation of bookkeeper and tax return filing agents as a whole;
5.Where he/she has violated the provisions set out in the Articles of Association to a serious extent; and
6.Where he/she has carried out any other act violating the regulations prescribed in accordance with Paragraph 2 or violating Paragraph 3 of this Article.
The disciplinary actions, procedures serving of disciplinary action and the organization and operational procedures of the disciplinary committee and the disciplinary re-examination committee described in the preceding paragraph shall be applicable according to the provisions set forth in Article 27 to Article 33 of this Act.
Any person registered as a bookkeeper and tax return filing agent in accordance with Paragraph 1 continue providing services who has not yet joined an association, should join an association after one year from the date of the implementation of this amendment.