Certified public accountants may not be exempted from the examination of tax assessors.
Exemption conditions for tax agent:
1. Senior professional and technical positions such as economy and audit have been evaluated and engaged in tax related work for more than two years, and can apply for exemption from the examination of Finance and Accounting;
2. If you have been engaged in tax related work for more than two years, you can apply for exemption from the Law on Tax related Services.
The examination subjects of tax assessors include Tax Law (I), Tax Law (II), Law on Tax related Services, Finance and Accounting, and Tax related Service Practice. The examination results are subject to rolling management method with a cycle of five years. Candidates must pass the examination of all subjects to be examined within 5 consecutive examination years; Those who are exempt from the examination must pass the examination of the subject to be examined within 4 consecutive examination years.
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