In order to safeguard taxpayers’ property rights and tax obligations as well as to ensure tax collection and the public interest in business administration, Article 34 of the Certified Public Bookkeepers Act stipulates that any person without due qualification shall not perform the professional activities of a certified public bookkeeper; only bookkeepers and tax return filing agents who have completed the professional training courses no less than 24 hours every year in accordance with Paragraph 1 of Article 35 of the said Act, and those defined under other applicable laws and regulations may operate as a tax return filing agent.

The National Taxation Bureau of the Southern Area, Ministry of Finance stated that, according to Article 13 of the Certified Public Bookkeepers Act, a certified public bookkeeper’s exclusive services include the following:
1. Handling or transacting authorized affairs for his/her principal in connection with the registration related to business operations, changes, registration cancellation, suspension/discontinuation, reinstatement, and other registration matters;
2. Handling or transacting authorized affairs for his/her principal in connection with declarations and applications related to tax assessment cases;
3. Providing tax-related consulting services in respect of authorized matters;
4. Handling and transacting other matters related to bookkeeping and tax declaration as authorized by the competent authorities; and
5. Handling and transacting authorized matters related to business accounting operations.

If an unqualified person performs the first to the fourth services above, the person may face a fine in an amount of no less than NT$30,000, but no more than NT$150,000. If the person is imposed with a fine three times or more and still performs the professional activities, he or she shall be sentenced to imprisonment for a period of no more than one year, or detention, or in lieu thereof or in addition thereto, be imposed with a fine in an amount of no more than NT$150,000.

In addition, a person, without due qualification, who handles and transacts authorized matters related to business accounting operations will face a fine of no more than NT$100,000. If such person commits the offense again within three years of being discovered, he or she will face imprisonment for a period of no more than one year, or detention, or in lieu thereof or in addition thereto, be imposed with a fine in an amount of no more than NT$150,000.

The Bureau would like to remind the public that the services conducted by an unqualified public bookkeeper not only harm the professional rights of a legitimate public bookkeeper but may also potentially mislead taxpayers to file incorrect tax returns, increasing tax risks. When a person is found to violate the law by the Bureau, he or she shall be fined and may even face criminal liability in a serious case. Therefore, the Bureau would like to urge unqualified individuals to refrain from performing professional bookkeeping activities to avoid punishment.

Press Release Contact: Ms. Tseng
Profit-seeking Enterprise Income Tax Division
TEL: 06-2223111 ext.8041