Tax practitioner definition

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)
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Tax practitioner means any person who is registered or entitled to be registered under this Act in any of the categories of membership;
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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;
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Examples of Tax practitioner in a sentence

  • John D’souza after his stint as Tax Accountant in abroad, he started as Tax practitioner in Mumbai for over 3 decades now.

  • Prevalence of dyslipidemic phenotypes in ischemic heart disease (Prospective results fromthe Quebec Cardiovascular Study).

  • Tax practitioner privilege [1] Section 26 U.S.C. § 7525(a)(1) outlines the tax practitioner privilege, stating: the same common law protections of confidentiality which apply to a communication between a taxpayer and an attorney shall also apply to a communication between a taxpayer and any federally authorized tax practitioner to the extent the communication would be considered a privileged communication if it were between a taxpayer and an attorney.

  • Tax practitioner comments received by the Joint Committee staff indicate general taxpayer satisfaction with the collection due process system after enactment of the IRS Reform Act.

  • Tax practitioner number: Personal Income tax reference number: Please note that in order for SARS to confirm your registration with the IRBA, the above information is mandatory.

  • He appointed an advocate, a reputed Indirect Tax practitioner as the in charge of the office.

  • Tax practitioner groups have indicated that IRS personnel have been more professional and responsive and that the new operating divisions have been reaching out to taxpayers and practitioners.

  • The accountant as user of IT: • Financial manager; • Financial controller; • Tax practitioner; • Insolvency practitioner; • Information analyst.

  • If an understatement penalty is imposed, current law provides that no administrative non-compliance penalty may be imposed to prevent duplication of administrative penalties.11.3. Tax practitioner regulation(Main reference: section 240; clause 27 of the Draft Bill) Comment: The principle that tax practitioners should have their own house in order before they provide tax services to the public is welcomed.

  • We have improved the retention of the information contained in TaxWare to pull through to the Individual Tax Module: Tax practitioner name, Registration number and email address.


More Definitions of Tax practitioner

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)
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Tax practitioner means a member of the Institute;
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Tax practitioner means a person who is required to register as a tax practitioner under section 240;
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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.
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Tax practitioner means all persons that are qualified by the Tax Institute under this Act.
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Related to Tax practitioner

  • Health practitioner means a registered health practitioner registered or licensed as a health practitioner under an appropriate law of the State of Tasmania.

  • goods and services tax practitioner means any person who has been approved under section 48 to act as such practitioner;

  • Licensed Independent Practitioner means any individual permitted by law and by the Medical Staff and Board to provide care and services without direction or supervision, within the scope of the individual’s license and consistent with individually granted clinical privileges.

  • Practitioner means a physician, dentist, licensed nurse practitioner pursuant to § 54.1-2957.01,

  • Licensed practitioner means an individual who has been trained in the use of personal restraint and seclusion, who is knowledgeable of the risks inherent in the implementation of personal restraint and seclusion, and who is 1 of the following:

  • Sole practitioner means an individual incorporated under the laws of the state of Iowa, or an individual in private practice who is providing substance abuse treatment services independent from a program that is required to be licensed in accordance with Iowa Code section 125.13(1).

  • Registered Health Practitioner means a health practitioner registered, or licensed, as a health practitioner (or as a health practitioner of a particular type) under a law of a State or Territory that provides for the registration or licensing of health practitioners (or health practitioners of that type).

  • Licensed health care practitioner means a physician, as defined in Section 1861(r)(1) of the Social Security Act, a registered professional nurse, licensed social worker or other individual who meets requirements prescribed by the Secretary of the Treasury.

  • Health care practitioner means an individual licensed

  • Specialist medical practitioner means a specialist as defined in section 3 of the Health Insurance Act 1973.

  • medical practitioner means a person who holds a valid registration from the Medical Council of any State or Medical Council of India or Council for Indian Medicine or for Homeopathy set up by the Government of India or a State Government and is thereby entitled to practice medicine within its jurisdiction; and is acting within its scope and jurisdiction of license. The registered practitioner should not be the insured or close Family members.

  • Respiratory care practitioner means a person who is

  • Qualified Medical Practitioner means any person legally authorized by the Government with jurisdiction in the geographical area of his or her practice to render medical or surgical service, but excluding a qualified medical practitioner who is the Insured Person or an Immediate Family Member of the Insured Person.

  • Nurse practitioner means an advanced practice registered nurse who is jointly licensed by the

  • Dental practitioner means a person in private practice registered by the Australian Dental Association.

  • Chinese Medicine Practitioner means a Chinese medicine practitioner who is duly registered with the Chinese Medicine Council of Hong Kong pursuant to the Chinese Medicine Ordinance (Cap. 549) of the laws of Hong Kong, but excluding the Insured Person, the Policyholder, an insurance intermediary, an employer, employee, Immediate Family Member or business partner of the Policyholder and/or Insured Person.

  • general practitioner means a medical practitioner engaged in the provision of primary, continuing whole-patient care to individuals, families and their community not being a vocationally registered general practitioner.

  • general medical practitioner means a general practitioner as defined in section 3 of the Health Insurance Act 1973.

  • legal practitioner means an advocate, vakil or an attorney of any High Court, and includes a pleader in practice.

  • Certified nurse practitioner means an ARNP educated in the disciplines of nursing who has advanced knowledge of nursing, physical and psychosocial assessment, appropriate interventions, and management of health care, and who possesses evidence of current certification by a national professional nursing association approved by the board.

  • Health profession ’ means allopathic medicine, family medicine, internal medicine, pediatrics, geriatric medicine, obstetrics and gynecology, podiatric medicine, nursing, public health nursing, dentistry, psychiatry, osteopathy, optometry, pharmacy, psychology, public health, social work, marriage and family therapy, chiropractic medicine, environmental health and engineering, and allied health profession, or any other health profession.

  • Participating Certified Nurse Practitioner means a Certified Nurse Practitioner who has a written agreement with the Claim Administrator or another Blue Cross and/or Blue Shield Plan to provide services to you at the time services are rendered.

  • Designated mental health professional means a mental health

  • Qualified mental health professional means a licensed medical practitioner or any other person meeting the qualifications specified in OAR 309-019-0125.

  • Impaired practitioner means individuals whose professional practice is adversely affected by substance abuse, addiction, or other health-related conditions.

  • Uniform Standards of Professional Appraisal Practice means the current standards of the appraisal profession, developed for appraisers and users of appraisal services by the Appraisal Standards Board of the Appraisal Foundation.