行政院民國106年10月5日院臺法字第1060096629號

指定記帳士、記帳及報稅代理人為「洗錢防制法」第5條第3項第5款之非金融事業或人員、適用之交易型態及不適用第9條第1項申報規定，自即日生效

EXECUTIVE YUAN Order is hereby given, for the stipulation to designate certified public bookkeepers, bookkeeper and tax return filing agents applicable to the designated nonfinancial businesses or professions mentioned in Subparagraph 5, Paragraph 3, Article 5 of "Money Laundering Control Act" and define the types of transactions; designate certified public bookkeepers, bookkeeper and tax return filing agents are not required to make a transaction report prescribed in Paragraph 1, Article 9 of the said Act (stipulation becomes effective from 5th, October 2017)