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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 3
Content:
The Disciplinary Re-Examination Committee for Bookkeeper and Tax Return Filing Agents (hereinafter referred to as the "DRCBTRFA") shall have nine (9) members. Neither gender should occupy fewer than one-third of the seats of the DRCBTRFA. The members of the DCBTRFA shall be appointed or engaged by the Ministry of Finance from among the following personnel to act as such on a part-time basis, with one of them to be appointed as the chairman thereof:
1.Two (2) representatives of the Ministry of Finance;
2.One (1) representative from the Department of Commerce of the Ministry of Economic Affairs;
3.One (1) representative from the Ministry of Justice;
4.Two (2) representatives of bookkeeper and tax return filing agents; and
5.Three (3) representatives consisting of competent scholars or experts from the fields of law and accounting.
The members described in Item 4 and Item 5 of the preceding paragraph shall serve terms of office of two (2) years, and each individual so appointed shall be eligible for re-appointment; provided that such individual shall not be eligible for more than two (2) re-appointments.
No member of the DCBTRFA may act concurrently as a member of the DRCBTRFA.
 Update:2020-08-28

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