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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
Article 34
Content:
Any person who, without due qualification, performs the professional activities of a certified public bookkeeper as defined in Items 1 through 3 and Item 5, Paragraph 1, Article 13 hereof, except for the tax return filing activities which may be executed in accordance with the provisions set out in Paragraph 1, Article 35 hereof or under any other applicable laws and regulations, shall be imposed, by the competent authorities, with a fine in an amount of no less than thirty thousand New Taiwan Dollars (NT$30,000), but no more than one hundred and fifty thousand New Taiwan Dollars (NT$150,000).
In the event that the person punished fails to pay the fine imposed under the preceding Paragraph within a given time limit, the case shall be referred to the competent court for compulsory execution.
Any person who has been imposed with a fine under the provisions of Paragraph One of this Article three times or more, but nevertheless, continues to perform the professional activities of a certified public bookkeeper, shall be sentenced to imprisonment for a period of no more than one year, or detention, or in lieu thereof or in addition thereto, be imposed with a fine in an amount of no more than one hundred and fifty thousand New Taiwan Dollars (NT$150,000).
 Update:2018-04-19

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