As of 2014, the number of registered tax accountants was 75,146. The number of registered tax accountants as of 2014 was 75,146. (Excerpt from the National Tax Agency website)
In addition to passing the Certified Public Tax Accountant Examination, those who are exempted from taking the Certified Public Tax Accountant Examination for all subjects under the provisions of the Certified Public Tax Accountant Act, lawyers (including those who are qualified to be lawyers), and certified public accountants (including those who are qualified to be certified public accountants) are eligible to become certified public tax accountants. Those who have passed the exam and those who have been exempted from the exam are also required to have been engaged in accounting-related work (accounting work with balance sheet accounts and profit and loss statements) for a total of at least two years.
The Certified Public Tax Accountant exam requires you to pass five of the 11 subjects.
Of these, two accounting subjects, bookkeeping theory and financial statement theory, are required. Three of the nine tax law subjects must be selected and taken. The tax law subjects include Income Tax Law, Corporate Tax Law, Inheritance Tax Law, Consumption Tax Law or Liquor Tax Law, National Tax Collection Law, Resident Tax or Enterprise Tax Law, and Fixed Property Tax Law. Of these, the Income Tax Law and the Corporation Tax Law are required elective subjects, so you need to pass three subjects, including one of either of them.
Since the Certified Public Tax Accountant exam is based on the "subject pass" system, candidates do not need to take all five subjects at once, but can take them one at a time. This is one of the qualifications that are easy for working people to pursue while working.
A certified tax accountant is one of the national qualifications stipulated in the Certified Tax Accountant Act.
Article 1 of the Certified Public Tax Accountant Act states, "The Certified Public Tax Accountant's mission is to respond to the trust of taxpayers and to ensure the proper fulfillment of tax obligations stipulated in laws and regulations related to taxation, as a tax specialist, in an independent and fair position, in accordance with the principles of the tax return and tax payment system. The mission is to respond to the trust of taxpayers in accordance with the principles of the tax return and tax payment system and to achieve the proper fulfillment of tax obligations stipulated in laws and regulations related to taxation.
(1) Tax agent (Article 2, Paragraph 1, Item 1 of the said Act)
To represent and act on behalf of clients with respect to declarations, applications, claims or appeals based on laws and regulations related to taxation or the Administrative Appeal Act, and with respect to claims and statements in response to investigations or dispositions by tax authorities.
(2) Preparation of tax documents.
(2) Preparation of tax documents (Article 2, Paragraph 1, Item 2 of the said Act)
Preparation of tax returns, applications, requests, appeals, and other documents to be prepared and submitted pursuant to the provisions of laws and regulations.
Mainly, preparation of tax returns.
(3) Tax consultation (Article 2, paragraph (1), item (iii) of the said Act)
(3) Tax consultation (Article 2, paragraph (1), item (iii) of the said Act): To provide consultation on matters related to the calculation of taxes, etc., in relation to the assertion and statement in tax representation or the preparation of tax documents.
(3) Tax consultation (Article 2, Paragraph 1, Item 3 of the said Act)
In connection with the above operations
(4) Preparation of financial statements
(5) Bookkeeping of accounting books on behalf of the company
(6) Other financial affairs
In 2001, the Certified Public Tax Accountant Act was amended to incorporate Certified Public Tax Accountant firms.
The 2001 amendment to the Certified Public Tax Accountant Act allowed for the incorporation of certified public tax accountants as "Certified Public Tax Accountant Corporations," which resulted in the creation of "employee certified public tax accountants" who operate the certified public tax accountant corporations in addition to "practicing certified public tax accountants" who operate private offices.
In addition, in the 2014 amendment to the Act, "assistant certified tax accountants," who had been hired and worked for practicing certified tax accountants and certified tax accountant corporations, were changed to "affiliated certified tax accountants," and can perform certified tax accountant services by being commissioned by others.