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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:
The Rules of the Organization and Operation of the Disciplinary Committee and the Disciplinary Re-examination Committee for Bookkeeper and Tax Return Filing Agents
Article 10
Content:
A meeting of the DCBTRFA may proceed only when it is attended by at least two-thirds (2/3) of the members; and resolutions of the meeting may be adopted only by a majority vote of the members present at the meeting.
A meeting of the DCBTRFA shall be presided over by the chairman of the DCBTRFA. In the event that the chairman cannot attend a meeting of the DCBTRFA for any reason whatsoever, he/she shall appoint another member to preside over the meeting on his/her behalf; and in the absence of such appointment, the members may elect a member to preside over such meeting from among themselves.
The original party wherefrom a case for disciplinary action is referred to the DCBTRFA may be invited to attend a meeting of the DCBTRFA to make relevant explanation.
 Update:2018-04-19

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