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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 18
Content:
After the service of a re-examination resolution to the re-examination applicant, the CPBDRC shall inform, by a written notice, the CPBDC making the preliminary examination resolution of said re-examination resolution.
The re-examination resolution adopted by the CPBDRC shall become final, if the certified public bookkeeper subject to the disciplinary action proposed in such re-examination resolution fails to initiate administrative proceedings within the period stipulated for such purpose under the Law of Administrative Proceedings.
In the event that a re-examination resolution becomes final or is dismissed by a judgment rendered by the administrative court in respect of an administrative action initiated by the certified public bookkeeper subject to the disciplinary action proposed in that re-examination resolution, the CPBDC shall publish said minutes of re-examination resolution on its website, and inform, by a 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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