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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 12
Content:
A resolution adopted at a meeting of the DCBTRFA shall be recorded in written minutes which shall contain the following particulars:
1.the name and domicile of the bookkeeper and tax return filing agent subject to the disciplinary action to be taken, and the bookkeeper and tax return filing agents’ association he/she is registered with;
2.the subject of the case at issue;
3.the text, and the underlying facts, reasons and legal reference(s) of the resolution adopted;
4.the names of the DCBTRFA members present at the meeting;
5.the date of the resolution; and
6.the legal remedy which may be sought by the bookkeeper and tax return filing agent subject to the disciplinary action who disagrees with the resolution, and the time period for filing for legal remedy and the authorities to accept an appeal based on such legal remedy.
The minutes of the resolution as required in the preceding paragraph shall be prepared within three (3) months from the date the case for disciplinary action is referred to the DCBTRFA, subject to a single extension, if necessary, for three (3) additional months.
In the event that the original case referring party is requested to re-investigate the case referred by it for disciplinary action, then the period for preparing the minutes of the resolution as stipulated in the preceding paragraph shall commence from the date following the date the results of the re-investigation are received by the DCBTRFA by the original case referring party.
 Update:2018-04-19

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