Regulations Governing Anti-Money Laundering and Counter-Terrorist Financing for Certified Public Bookkeepers and Bookkeeping and Tax Return Filing Agents Article 16
The decisions and investigations set forth in Paragraphs 4 and 5 of Article 7, Paragraph 5 of Article 8, Paragraph 4 of Article 10, and Paragraph 5 of Article 13 of the Act and Article 12 of the Counter-Terrorism Financing Act shall be made and carried out by the National Taxation Bureaus of all regions upon authorization by the Ministry of Finance.Audits on compliance with the preceding two articles shall be carried out by the National Taxation Bureaus of all regions upon authorization by the Ministry of Finance, and may be carried out by the National Federation of Associations of Certified Public Bookkeepers, the National Federation of Associations of Bookkeeping and Tax Return Filing Agents, or local associations in a municipality or county (city) if necessary.National Taxation Bureaus of all regions, when conducting audits on compliance with the preceding two articles, may require assistance of other professionals as needed and shall carry out the audits together with the National Federation of Associations of Certified Public Bookkeepers, the National Federation of Associations of Bookkeeping and Tax Return Filing Agents, or local associations in a municipality or county (city).For conducting an audit on compliance with the preceding two articles, the National Taxation Bureau, Ministry of Finance in a region, the National Federation of Associations of Certified Public Bookkeepers, the National Federation of Associations of Bookkeeping and Tax Return Filing Agents, or a local association in a municipality or county (city) shall prepare and submit an audit plan to the Ministry of Finance for its approval. After the approval, the plan shall be implemented.When the national taxation bureaus of the Ministry of Finance conduct the inspection specified in Article 14 and adjudication and investigation in Paragraph 1, they may order a certified public bookkeeper or bookkeeping and tax return filing agent or their registered firms to present relevant account books, documents, electronic data files, and other relevant materials mentioned in Subparagraph 6, Paragraph 3, Article 5 of the Act.
中文原文 記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法第16條
本法第七條第四項、第五項、第八條第五項、第十條第四項、第十三條第五項及資恐防制法第十二條之裁處及其調查，由財政部委任各地區國稅局辦理。
前二條之查核，由財政部委任各地區國稅局辦理，必要時，得委託記帳士公會全國聯合會、記帳及報稅代理人公會全國聯合會或各直轄市及縣（市）之地方公會辦理。
財政部各地區國稅局為前二條之查核時，得視需要選任其他專業人員協助，並會同記帳士公會全國聯合會、記帳及報稅代理人公會全國聯合會或各直轄市及縣（市）之地方公會，共同辦理。
財政部各地區國稅局、記帳士公會全國聯合會、記帳及報稅代理人公會全國聯合會或各直轄市及縣（市）之地方公會辦理前二條查核時，應擬訂查核計畫報財政部核定後實施。
財政部各地區國稅局執行第十四條之查核、第一項之裁處及調查時，得要求記帳士、記帳及報稅代理人、其設立或登錄執業之事務所提示為客戶準備或進行本法第五條第三項第六款受指定之交易有關帳簿、文件、電子資料檔或其他相關資料。
前二條之查核，由財政部委任各地區國稅局辦理，必要時，得委託記帳士公會全國聯合會、記帳及報稅代理人公會全國聯合會或各直轄市及縣（市）之地方公會辦理。
財政部各地區國稅局為前二條之查核時，得視需要選任其他專業人員協助，並會同記帳士公會全國聯合會、記帳及報稅代理人公會全國聯合會或各直轄市及縣（市）之地方公會，共同辦理。
財政部各地區國稅局、記帳士公會全國聯合會、記帳及報稅代理人公會全國聯合會或各直轄市及縣（市）之地方公會辦理前二條查核時，應擬訂查核計畫報財政部核定後實施。
財政部各地區國稅局執行第十四條之查核、第一項之裁處及調查時，得要求記帳士、記帳及報稅代理人、其設立或登錄執業之事務所提示為客戶準備或進行本法第五條第三項第六款受指定之交易有關帳簿、文件、電子資料檔或其他相關資料。