會計師代理所得稅事務辦法第三條規定，會計師向財政部申請登記為稅務代理人，經審查合格發給證書後，得受託代理下列各項與所得稅有關
之事務：
一、充任營利事業之設立、合併、轉讓、廢止以及變更登記之代理人。
二、會計制度之設計以及撰擬有關稅務之商事文件。
三、各項會計紀錄、帳表、財務狀況之查核、整理、分析、簽證、鑑定以及報告等事務。
四、辦理資產估價、重估價以及會計方法之申請與變更。
五、代理所得稅暫繳、結算、股東可扣抵稅額帳戶變動明細、未分配盈餘及決清算申報；納稅、退稅、留抵以及申請獎勵減免等事務。
六、有關所得稅案件之更正、申請復查、提起訴願及行政訴訟。
七、申請為有關所得稅法令之解釋。
八、充任清算人、破產管理人、遺囑執行人或其他有關所得稅事務之受託人。
九、關係人交易預先訂價協議之申請事務。
十、其他有關所得稅事務之代理。
Regulations Governing Certified Public Accountants Acting as Income Tax Agents Article 3：
A CPA who has applied for registration to act as a tax agent, and has been qualified to act as such by the issuance of a Registered Tax Agent Certifi-cate may accept a mandate to act as a tax agent to handle, on behalf of his/her principal, the following affairs pertaining to income tax:
1. To act as anagent in completing the statutory procedures in respect of the registration of incorporation, merger or consolidation, assignment,inactivation and/or alteration of a profit-seekingenterprise;
2. To design the accounting system and to prepare and draft tax-related business letters and documents for his/her principal;
3. To perform the matters in connection with the auditing, sorting, analyzing, certifying, verifying, andreport filing of accounting records and books,financial statements, and financial condition;
4. To apply for approval and change of assets appraisal reappraisal and accounting method;
5. To handle, as an agent, the filing(s) pertaining to the provisional income tax return, income taxreturn, sundry statement(s) of changes to the Imputed Credit Account of shareholders, the undistributed earnings return, income tax return for the period ended on the date of dissolution, and income tax return for the period of liquidation; making tax payments, applying for tax refund or taxcredit, or applying for tax incentives and exemption, etc.;
6. To apply for error correction and re-examination, or to institute administrative appeal and/oradministrative proceedings in respect of matters related toincome tax affairs;
7. To apply for legal interpretation in respect of issues involving income tax laws and relevantregulations;
8. To act as a liquidator, a bankruptcy administrator, a will executor, or as a trustee for other income tax related matters;
9. To apply for an advance-pricing agreement in respect of a business transaction between interested parties; and 10. To act as an agent in respect of the matters pertaining to income tax affairs.