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;
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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 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

  • 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;
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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 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 physician, surgeon, psychiatrist, psychologist, dentist, resident, intern, podiatrist, chiropractor, licensed nurse, dental hygienist, marriage, family and child counselor or any other person who is currently licensed under Division 2 (commencing with Section 500) of the Business and Professions Code, any emergency medical technician I or II, paramedic, a person certified pursuant to Division 2.5 (commencing with Section 1797) of the Health and Safety Code, or psychological assistant registered pursuant to Section 2913 of the Business and Professions Code, a marriage, family and child counselor trainee, as defined in subdivision (c) of Section 4980.03 of the Business and Professions Code, a state or county public health employee who treats a dependent adult for any condition, a coroner, or a religious practitioner who diagnoses, examines, or treats dependent adults.

  • 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 a GP performer who is himself a contractor;