It is enough to ask for all the approvals within five years. Candidates must pass all the examinations within five consecutive examination years; Exemption personnel must pass the examination of the subjects to be tested within 4 consecutive examination years.

The five subjects are tax law (1), tax law (2), tax-related service practice, tax-related service-related laws and finance and accounting.

The examination results of tax agents shall be managed in a rolling way for a period of 5 years. Those who have participated in all (5) subject examinations for 5 consecutive examination years and passed them can obtain the professional qualification certificate of tax agents; Personnel who are exempt from some subjects must pass the examinations of the subjects to be tested within 4 consecutive examination years.

The examination results of the qualification examination for certified tax agents shall be managed in a rolling way for a period of three years. Those who take all five exams must pass all subjects within three consecutive exam years. "

Candidates who have participated in the 20 18 and previous certified tax agent qualification examinations and have not all passed the five examinations will have invalid qualified scores in all subjects; Candidates who take the CPA qualification examination on or after 20 18 will still have valid scores in all subjects this year, which will be postponed according to the requirements of five-year cycle.