Regulations Governing Article 35 of the Certified Public Bookkeepers Act Article 10
In the event that a registration certificate of a bookkeeper and tax return filing agent is stained or damaged, the holder thereof may apply with the National Taxation Bureau with jurisdiction over the location of his/her office for a replacement certificate by filing an application along with the following documents and paying the certification fee as required:1. An application;2. The original registration certificate of a bookkeeper and tax return filing agent;3. Two 2-inch photographs of the applicant taken within the past year.
中文原文 記帳士法第三十五條規定之管理辦法第10條
記帳及報稅代理人登錄執業證明書污損或破損時,記帳及報稅代理人得繳納證明書費,檢具下列文件向事務所或執業場所所在地之國稅局申請換發:
一、申請書。
二、原記帳及報稅代理人登錄執業證明書。
三、最近一年內二吋半身相片二張。
一、申請書。
二、原記帳及報稅代理人登錄執業證明書。
三、最近一年內二吋半身相片二張。