TPB AI Guidance for Tax Practitioners and Potential Impacts for DSPs

It does not directly impose the Code of Professional Conduct on a Digital Service Provider (DSPs) that only develops and supplies software and does not intentionally provide a tax agent service for a fee or reward. The statement also identified related guidance for software providers, and its practical significance for DSPs arises because registered practitioners must be able to use software, including embedded AI, consistently with their own statutory obligations. In this article, we're breaking down the guidance and the potential impacts for DSPs to consider, and what it might mean for your product roadmap.