Regulations Governing Article 35 of the Certified Public Bookkeepers Act Article 15
A bookkeeper and tax return filing agent registered by the National Taxation Bureau may continue providing the following professional services within the registered area: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 authorized matters related to business accounting operations; and5. Handling and transacting other matters related to bookkeeping and tax declaration as authorized by the competent authorities.The scope of businesses defined in the preceding paragraph does not include the handling of transactions related to tax matters in connection with auditing and certification, administrative appeals, or administrative litigation.
中文原文 記帳士法第三十五條規定之管理辦法第15條
記帳及報稅代理人經國稅局核准登錄者，得在登錄執行業務區域內，繼續執行下列業務：
一、受委任辦理營業、變更、註銷、停業、復業及其他登記事項。
二、受委任辦理各項稅捐稽徵案件之申報及申請事項。
三、受理稅務諮詢事項。
四、受委任辦理商業會計事務。
五、其他經主管機關核可辦理與記帳及報稅事務有關之事項。
前項業務不包括受委任辦理各項稅捐之查核簽證申報及訴願、行政訴訟事項。
一、受委任辦理營業、變更、註銷、停業、復業及其他登記事項。
二、受委任辦理各項稅捐稽徵案件之申報及申請事項。
三、受理稅務諮詢事項。
四、受委任辦理商業會計事務。
五、其他經主管機關核可辦理與記帳及報稅事務有關之事項。
前項業務不包括受委任辦理各項稅捐之查核簽證申報及訴願、行政訴訟事項。