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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 7
Content:
After a case for disciplinary action is assigned to the CPBDC, the chairman of the CPBDC shall first have the case assigned to the appropriate member on duty by turns for his/her preliminary examination of the case.
The CPBDC may reject the case assigned to it pursuant to the provisions set out in the preceding Paragraph, if said case is under any of the following circumstances, provided that if the discrepancy found can be corrected, the original case-referring party shall be ordered to rectify such discrepancy within a given time limit:
1.where the nature of the case referred to for disciplinary action does not fall within the scope of processing authorities of the CPBDC;
2.where the case is not referred to the CPBDC in accordance with the provisions set out in the Act;
3.where the written report made and submitted does not sufficiently enumerate facts detailing violations of law by the certified public bookkeeper subject to the proposed disciplinary action, and is not attached with the evidence as required under these Rules;
4.where the written report made and submitted has not cited the specific legal clause(s) violated by the certified public bookkeeper subject to the proposed disciplinary action, or has incorrectly cited legal clause(s); or
5.where the report on the case referred to for disciplinary action is not prepared in the format as required, or otherwise lacks essential elements.
 Update:2018-04-19

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