Regulations Governing Article 35 of the Certified Public Bookkeepers Act Article 2
The term “Any person who has practiced as a bookkeeper and operated as a tax return filing agent for a period of three (3) years or more prior to the effective date of this Act, and has reported income generated from such services each year” referred to in Paragraph 1 of Article 35 of the Act means he/she has, in accordance with the Income Tax Act prior to the effective date of this Act, reported income generated from such services for each of the said three (3) years with withholding tax statement or list of data on various income, as evidence of practicing as a bookkeeper and operating as a tax return filing agent.
中文原文 記帳士法第三十五條規定之管理辦法第2條
本法第三十五條第一項所稱「本法施行前已從事記帳及報稅代理業務滿三年，且均有報繳該項執行業務所得」，指於本法公布施行前，已依所得稅法規定，報繳三年度執行業務所得之扣繳憑單或綜合所得稅各類所得資料清單，足資證明其有執行記帳及報稅代理業務者。