Regulations Governing Article 35 of the Certified Public Bookkeepers Act Article 3
A bookkeeper and tax return filing agent conforming to the requirements set out in Paragraph 1 of Article 35 of the Act must register as an agent to continue providing professional services with the National Taxation Bureau with jurisdiction over the location of his/her office within one year from the effective date of these Regulations.
中文原文 記帳士法第三十五條規定之管理辦法第3條
合於本法第三十五條第一項規定之記帳及報稅代理人，應自本辦法發布施行日起一年內，向事務所或執業場所所在地之國稅局申請登錄以繼續執業。