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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 15
Content:
The resolution for disciplinary action shall become final if the bookkeeper and tax return filing agent subject to such disciplinary action fails to file an application for re-examination within the time limit stipulated in the preceding article hereof. In such instance, the DCBTRFA shall publish the said minutes of the resolution on its website, and inform, by a written notice, the appropriate bookkeeper and tax return filing agents’ association of which the bookkeeper and tax return filing agent subject to the disciplinary action is registered as a member, the government authorities in charge of the business involved in the case at issue, the original party referring the case of such resolution, and the interested party that had made the statement of facts and provided evidence as required in paragraph 2, Article 6 hereof to the competent local tax collection authority for report to the Ministry of Finance for disciplinary action.
 Update:2018-04-19

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