Section 52 of the tax accountant law states that "entities that are neither tax accountants nor tax accountant legal persons may not undertake tax accountant work except when permitted elsewhere in this law".
Sa ika-52 seksyon ng tax accountant law, isinasaad na "Ang sinumang indibidwal na hindi tax accountant o legal na kinatawan ng tax accountant ay hindi maaaring gumawa ng kanilang trabaho maliban lamang kung binigyan ng partikular na pahintulot sa batas na ito.