Tax practitioner definition
Tax practitioner means any person who is registered or entitled to be registered under this Act in any of the categories of membership;
Tax practitioner means an individual, wherever located, who is authorized or permitted to practice or appear before the Internal Revenue Service on behalf of a taxpayer and that is in compliance with relevant professional regulatory affiliations. [Eff 10/20/16] (Auth: HRS §231-10.7) (Imp: HRS §235-17)
Tax practitioner in the context of FPI shall mean a designated member of the FPI who is also a tax practitioner having to comply with CPD requirements of SARS in terms of the Tax Administration Act;
Examples of Tax practitioner in a sentence
Whether jointly selected by UPC and Overnite or otherwise, each arbitrator shall be an attorney or accountant who is generally recognized in the Tax community as a qualified and competent Tax practitioner.
More Definitions of Tax practitioner
Tax practitioner means a person who is required to register as a tax practitioner under section 240;
Tax practitioner means an individual, wherever located, who is authorized or permitted to practice or appear before the Internal Revenue Service or the department of taxation on behalf of a taxpayer; provided that if such individual practices under this section at any time while physically in Hawaii, such person shall be in compliance with relevant professional regulatory affiliations. (Auth: HRS §§ 231-3(9), 235-17(g), 235-118) (Imp: HRS § 235-17)
Tax practitioner means a member of the Institute;
Tax practitioner means tax technician, tax practitioner, and tax specialist as defined in terms of section 12, Qualification of Membership, and Section 240 of the Tax Administration Act 28 of 2011.
Tax practitioner means all persons that are qualified by the Tax Institute under this Act.