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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:
Regulations Governing Anti-Money Laundering and Counter-Terrorist Financing for Certified Public Bookkeepers and Bookkeeping and Tax Return Filing Agents
Article 14
Content:
Certified public bookkeepers and bookkeeping and tax return filing agents shall participate in on-the-job training organized by certified public bookkeepers association, bookkeeping and tax return filing agents association; government agency; incorporation or organization, and shall file reports for record to National Federation of Associations of Certified Public Bookkeepers, National Federation of Associations of Bookkeeping and Tax Return Filing Agents, or local associations which they have joined.
Hours, course accreditation, and reporting methods of the on-the-job training mentioned in the preceding paragraph for certified public bookkeepers and bookkeeping and tax return filing agents shall be determined by the National Federation of Associations of Certified Public Bookkeepers and the National Federation of Associations of Bookkeeping and Tax Return Filing Agents, respectively.
 Update:2019-01-03

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