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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 5
Content:
Under any of the following circumstances, the member concerned of the DCBTRFA or the DRCBTRFA shall withdraw on his/her own accord and refrain from participating in any examination, discussion, or decision-making proceedings concerning a bookkeeper and tax return filing agent subject to disciplinary action, where such member:
1.is or once was a spouse, relative by blood within the fourth degree, or relative by marriage within the third degree, of such bookkeeper and tax return filing agent; 
2.of whom the spouse or ex-spouse is connected to the pending case at issue, as a joint creditor or a joint obligator with such bookkeeper and tax return filing agent;
3.is engaged to be married to such bookkeeper and tax return filing agent;
4.is or once was an agent or an assistant of such bookkeeper and tax return filing agent;
5.is or once was a private prosecutor, complainant, informant, witness, advocate or expert witness in a lawsuit to which such bookkeeper and tax return filing agent is/was a party; or 
6.is serving as a bookkeeper and tax return filing agent in the same bookkeeper and tax return filing agents’ firm as such bookkeeper and tax return filing agent, or acts/acted as the predecessor/successor bookkeeper and tax return filing agent in the disciplinary case at issue.
Under either of the following circumstances, the DCBTRFA and the DRCBTRFA may request a member involved to withdraw himself/herself from taking part in the examinations, discussions, or decision-making proceedings of any case concerning:
1.where such member has failed to withdraw of his/her own accord under any of the circumstances set forth in Articles 5.1 to 5.6 above; or
2.where it is reasonable to believe that the member involved may become prejudiced in performing his/her functional duties under any circumstance other than the circumstances set forth in Articles 5.1 to 5.6 above.
 Update:2018-04-19

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