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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Certified Public Bookkeepers Act
Chapter 5【Penalty】 Article 26
Content:
A certified public bookkeeper shall be subject to disciplinary actions, if he/she is under any of the following circumstances:
1.Where he/she has been sentenced to imprisonment by a final judgment for a criminal act committed by him/her while performing his/her professional duties;
2.Where he/she has been imposed with a penalty by the tax collection authorities for tax evasion;
3.Where he/she is referred to the court for assisting or instigating other person to evade tax;
4.Where he/she has been subject to an administrative sanction for violating other relevant laws and regulations to an extent sufficient to prejudice the reputation of certified public bookkeepers as a whole;
5.Where he/she has violated the provisions set out in the Articles of Association to a serious extent; and
6.Where he/she has conducted any other act violating the relevant provisions set out in this Act.
 Update:2018-04-19

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