Improving the Roles and Responsibilities of Tax Agent
Asian Tax Journal Vol. 17 No. 2 (2016), pp. 65-100
Abstract
Tax agents have played a more positive role to help the tax liability of a taxpayer and contribute to the task of the tax authorities. However, some tax agents have not played a positive role or their social responsibilities. There is a need to enhance the integrity of the tax ordinance to redefine the role of tax agent as a co－workers. I proposed improvement measures for enhancing the role and responsibilities of tax agents. In this study, improvements for enhancing the role and responsibilities of the proposed tax agents are as follows： First, disciplinary punishment for bribery, tax mediation, and embezzlement is to be raised to punishment level of certified public accountants or lawyers. If this amount has material, then criminal penalties shall be introduced such as “Certified Public Accountants Act” or “Attorney－at－Law Act”. Second, we establish clearly the nature of “Confirmation of Compliant Filing” and clarify the rights and responsibilities of the tax agents of “Confirmation of Compliant Filing”. If the tax agents carry out according to “Standards on Confirmation of Compliant Filing(tentative name)”, they shall become immune from obligation. Also, we improve “Confirmation of Compliant Filing” procedures to focus on an essential points. Third, for the tax service strengthening of tax agents, we enable many tax agents participate in the “Small Taxpayers Support Group” and “Public Tax Agent”. Also when disciplinary reasons occur, we shall add to mitigating reasons if tax agents actively participate in “Public Tax Agents”. Fourth, tax agent associations should strive to improve the tax agent phase through a self－purification efforts aimed at its members. Tax agent association should actively respond to the consulting of tax agent staff, shall strengthen job training to enhance the ability of tax agent staff, and be seeking to activate a free consultation channel for taxpayers. Fifth, within the range that does not violate the “Personal Information Protection Act”, National Tax Service shall disclose to the tax agent the information on taxpayers to resolve the asymmetry of information between tax agents and the National Tax Service for tax information for taxpayers. Also taxpayers to induce such as insincere declaration or false declaration or providing inadequate information to the tax agent shall be punished. It should introduce a plan to sign a written statement confirming that an investigation is being faithful to the tax audits for taxpayers and tax agents who participated in the tax audits at the point of completion.
Keywords
- Tax Agent
- Certified Tax Accountant
- Confirmation of Compliant Filing
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