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法律與法規命令

Tax Act:
Certified Public Bookkeepers Act
Article 36
Content:
Foreign nationals may obtain a certificate of certified public bookkeeper, and may act as a certified public bookkeeper in accordance with the applicable laws and regulations.
Any foreign national who performs the professional activities of a certified public bookkeeper in the territory of the Republic of China shall observe and comply with all the laws and regulations and the relevant articles of association.
Any foreign national who violates the provision set out in the preceding Paragraph shall be dealt with in accordance with the governing laws and regulations; and in addition thereto, the competent authorities may revoke the certificate of certified public bookkeeper issued to him/her.
 Update:2018-04-19

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