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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 18
Content:
After the service of a resolution on re-examination to the re-examination applicant, the DRCBTRFA shall inform, by a written notice, the DRCBTRFA making the preliminary resolution on the examination of the said resolution on re-examination.
The resolution on re-examination adopted by the DRCBTRFA shall become final, if the bookkeeper and tax return filing agent subject to the disciplinary action proposed in such resolution on re-examination fails to initiate administrative proceedings within the period stipulated for such purpose under the Law of Administrative Proceedings.
In the event that a resolution on re-examination becomes final or is dismissed by a final judgment rendered by the administrative court in respect of an administrative action initiated by the bookkeeper and tax return filing agent subject to the disciplinary action proposed in such resolution on re-examination, the DRCBTRFA shall publish the said minutes of the resolution on re-examination on its website, and inform, by a 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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