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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 6
Content:
In referring a case for disciplinary action, the party initiating such case referral process shall prepare a written report containing the basic data of the certified public bookkeeper, a summary of the case at issue, the reasons and legal references for referring the case, together with relevant evidence and supporting documents, and shall file the same with the Ministry of Finance for proceeding with the disciplinary action.
If an interested party deems that a certified public bookkeeper should be subject to disciplinary action, the interested party shall enumerate the underlying facts, produce relevant evidence, and refer the case, through the competent local tax authorities, to the Ministry of Finance for proceeding with the disciplinary action.
Within two (2) days after its acceptance of a case referred to it for proceeding with the disciplinary action, the Ministry of Finance shall assign said case to the CPBDC for processing.
 Update:2018-04-19

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