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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 8
Content:
The CPBDC shall inform, by a written notice, the certified public bookkeeper subject to the proposed disciplinary action of the substance of the case referred to it for disciplinary action, and shall require him/her to submit a written defense within twenty (20) days from the date following the date of the service of said notice to him/her or require him/her, when necessary, to appear before CPBDC to make an explanation. If such certified public bookkeeper fails to file a defense in writing or to make the explanation before the CPBDC upon expiry of the foregoing time limit, a resolution may be made forthwith by the CPBDC accordingly.
The explanation to be made before the CPBDC as required in the preceding Paragraph shall be made in response to the enquiry of the CPBDC member conducting the examination, and shall be recorded in written minutes.
 Update:2018-04-19

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