What is a Certified Public Tax Accountant?


The Certified Public Tax Accountant Examination is conducted annually by the National Tax Counsel. The Examination consists of five subjects; two compulsory subjects on accounting and three elective subjects on tax laws. The accounting subjects include theories of bookkeeping and financial statements, and the tax law subjects include legislation on income tax, corporation tax, inheritance tax, consumption tax, liquor tax, local taxes and some others. Although the subjects on tax laws are elective, either the Income Tax Law or the Corporation Tax Law is compulsory. An examinee is not required to pass all five subjects at one time, instead, he/she is allowed to challenge the subjects separately over years and claim the passed ones which are valid with no time limitation.