Regulations Governing Certified Public Accountants Acting as Income Tax Agents Article 10
A CPA acting as an income tax agent may enter into an agreement with his/her mandator in regard to a lawful amount of the remuneration, but shall not collect any additional compensation for any reason.
中文原文 會計師代理所得稅事務辦法第10條
會計師代理所得稅事務，得與委託人約定受取合於規定之酬金，但不得以任何名義收取額外報酬。