Regulations Governing Certified Public Accountants Acting as Income Tax Agents Article 11
When handling the income tax related matters as mandated, the CPA acting as a tax agent shall submit a duplicate of the power-of-attorney issued by the mandator along with the items in case to be filed with the competent tax collection authority.
中文原文 會計師代理所得稅事務辦法第11條
會計師受託代理所得稅事務，應將委託人委託書副本隨同代理案件附送有關稽徵機關。