財政部民國111年1月6日台財稅字第11004652640號

修正「稅務代理人獎勵作業要點」、「記帳士暨記帳及報稅代理人獎懲作業要點」第2點、第3點、第7點規定，自即日生效

MINISTRY OF FINANCE Order is hereby given, for the revision of \"Directions Regarding Awards for Tax Agents\" and the revision on Paragraph 2, 3 and 7 of \"Directions Regarding Discipline Codes for Certified Public Bookkeepers and Bookkeeping and Tax Return Filing Agents\" (revised directions take into force from 6th, January 2022)