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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:
Organization and Operation Rules of Disciplinary Committee and Disciplinary Re-examination Committee of Certified Public Bookkeepers
Article 15
Content:
The resolution for a disciplinary action shall become final if the certified public bookkeeper subject to such disciplinary action fails to file a re-examination application within the time limit stipulated in the preceding Article hereof. In such instance, the CPBDC shall publish said minutes of resolution on its website, inform, by a written notice, the appropriate certified public bookkeepers association of which the certified public bookkeeper subject to the disciplinary action is registered as a member, the government authorities in charge of the business involved in the case at issue, the original case-referring party of such resolution, and the interested party that had made the statement of facts and provided evidence as required in Paragraph 2, Article 6 hereof to the competent local tax collection authorities for its reporting to the Ministry of Finance for disciplinary action.
 Update:2018-04-19

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