The examination system of national unified outline, unified proposition and unified organization shall be implemented for the professional qualification of tax agents. In principle, 1 exam is held every year, and 5 subjects are set in the exam.

Those who meet the requirements for registration and meet one of the following conditions may be exempted from the corresponding subjects.

(1) Those who have been appraised and engaged in senior professional and technical positions such as economics and auditing, and have been engaged in tax-related work for two years, may be exempted from the subject of Finance and Accounting.

(2) Those who have been appraised and engaged in senior professional and technical positions in law and have been engaged in tax-related work for two years may be exempted from the subject of "Laws Related to Tax-related Services".

Personnel who are exempt from the corresponding subjects shall provide corresponding supporting documents when registering.

The tax accountant qualification examination consists of five subjects: Tax Law (1), Tax Law (2), Tax-related Service Practice, Tax-related Service Related Laws and Finance and Accounting. The examination time for each subject is two and a half hours, and the full score is 140.

Those who are exempt from some subjects must pass the examination of the subjects within 4 consecutive examination years before they can obtain the certificate.

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