Income Tax Act Article 118
Where a certified public accountant or any other lawful agent, when acting on behalf of a taxpayer in matters relating to income estimation, filing of returns, application for recheck, administrative appeal or administrative litigation, certification of contents of account books or other affairs connected with taxation, commits a breach of any of the provisions of this Act, the competent tax authority may report the matter through channels to the MOF.
中文原文 所得稅法第118條
會計師或其他合法代理人，為納稅義務人代辦有關應行估計、報告、申報、申請複查、訴願、行政訴訟，證明帳目內容及其他有關稅務事項，違反本法規定時，得由該管稽徵機關層報財政部依法懲處。