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Income Tax Agent

About Income Tax Agent

According to Paragraph 1 of Article 102 of the Income Tax Act, a taxpayer may appoint a legally registered accountant or any other lawful agent to act on his behalf in such matters relating to income estimation and filing of statement, income return, application for reinvestigation, administrative appeal or administrative proceedings as provided in assessment and collection procedure.

 

Related Laws & Regulations

Article 102 of the Income Tax Act

Regulations Governing Certified Public Accountants Acting as Income Tax Agents

Certified Public Accountant Act

 

Related Websites

The competent authority - Financial Supervisory Commission of the Executive Yuan

The National Federation of CPA Associations of the R.O.C.

 

Issued:Taxation Administration Release date:2020-07-15 Last updated:2020-07-15 Click times:137