Regulations Governing Certified Public Accountants Acting as Income Tax Agents Article 16
In the absence of an uniformed or standardized format specified by the tax collection authority, the format of the various documents, statements and working papers to be used under these Regulations may be designed and formulated by a CPA depending upon the actual requirements of the affairs mandated, or may be so created by the CPA Association.
中文原文 會計師代理所得稅事務辦法第16條
本辦法應用之各種書表以及工作底稿，稽徵機關未統一制定格式者，得由會計師視其所代理事務實際需要自行擬訂，或由會計師公會統一擬訂之。