Income Tax Act Article 102
A taxpayer may appoint a certified public accountant or any other lawful agent to act on his/her/its behalf in such matters relating to income estimation and filing of statement, tax returns, application for recheck, administrative appeal or administrative litigation as provided in all sections of this chapter. The regulations governing such appointment shall be prescribed by the MOF.The annual income tax return of a profit-seeking enterprise within a certain scope shall be audited and attested by a certified public accountant or any other lawful agent appointed by the profit-seeking enterprise. The regulations governing such appointments shall be prescribed by the MOF.In the case of a profit-seeking income tax return audited and attested by a certified public accountant or any other lawful agent, the profit-seeking enterprise may enjoy the various benefits conferred by this Act for using the Blue Return.
中文原文 所得稅法第102條
納稅義務人對於本章規定各節，有關應行估計報告、申報或申請復查、訴願及行政訴訟等事項，得委託會計師或其他合法代理人代為辦理；其代理辦法，由財政部定之。
在一定範圍內之營利事業，其營利事業所得稅結算申報，應委託會計師或其他合法代理人查核簽證申報；其辦法由財政部定之。
營利事業之營利事業所得稅結算申報，委託會計師或其他合法代理人查核簽證申報者，得享受本法對使用藍色申報書者所規定之各項獎勵。
在一定範圍內之營利事業，其營利事業所得稅結算申報，應委託會計師或其他合法代理人查核簽證申報；其辦法由財政部定之。
營利事業之營利事業所得稅結算申報，委託會計師或其他合法代理人查核簽證申報者，得享受本法對使用藍色申報書者所規定之各項獎勵。