2024/4/20
Vistor:96734
The decisions and investigations set forth in Paragraphs 4 and 5 of Article 6, Paragraph 5 of Article 7, Paragraph 4 of Article 8 and Paragraph 5 of Article 10 of the Act and Article 12 of the Counter-Terrorism Financing Act shall be made and carried out by the National Taxation Bureaus of all regions upon authorization by the Ministry of Finance.
Audits on compliance with the preceding two articles shall be carried out by the National Taxation Bureaus of all regions upon authorization by the Ministry of Finance, and may be carried out by the National Federation of Associations of Certified Public Bookkeepers, the National Federation of Associations of Bookkeeping and Tax Return Filing Agents, or local associations in a municipality or county (city) if necessary.
National Taxation Bureaus of all regions, when conducting audits on compliance with the preceding two articles, may require assistance of other professionals as needed and shall carry out the audits together with the National Federation of Associations of Certified Public Bookkeepers, the National Federation of Associations of Bookkeeping and Tax Return Filing Agents, or local associations in a municipality or county (city).
For conducting an audit on compliance with the preceding two articles, the National Taxation Bureau, Ministry of Finance in a region, the National Federation of Associations of Certified Public Bookkeepers, the National Federation of Associations of Bookkeeping and Tax Return Filing Agents, or a local association in a municipality or county (city) shall prepare and submit an audit plan to the Ministry of Finance for its approval. After the approval, the plan shall be implemented.
