所謂稅務代理人，廣義地來說係指為個人或營利事業辦理稅捐申報、繳納或救濟之人，而我國稅制繁雜且與時俱進，故社會上對於專業稅務代理人之需求便因應而生。除了會計師與記帳士以外，也有愈來愈多的律師開始投身稅務代理人業務。然而，稅務代理人若未能圓滿履行其職務，便有可能因而負擔稅捐賠繳責任，甚至遭到限制出境。本文茲就律師擔任稅務代理人時所可能發生之執業風險，加以彙整並提出可能救濟方法。

In general, a tax agent is a person provides taxation services, such as tax return or tax payment or dispute resolution, for an individual or an enterprise. As the changing and complex of the taxation system, the demand of professional tax agents is now getting greater. Nowadays, not only accountants and book keepers, but more and more lawyers have begun providing taxation agency services. However, once a tax agent fails to perform his duty successfully, he might be obligated to pay the outstanding taxes. To be worse, the tax agent might be therefore forbidden to departure. This article preliminarily categorized some taxation risks which often occur as a lawyer practice the taxation agency services. In the end, this article will also suggest some possible remedies for the taxation risks aforementioned.