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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 6
Content:
In referring a case for disciplinary action, the party initiating such case referral process shall prepare a written report containing the basic data of the bookkeeper and tax return filing agent, a summary of the case at issue, the reasons and legal references for referring the case, together with relevant evidence and supporting documents, and shall file the same with the Ministry of Finance for proceeding with the disciplinary action.
If an interested party deems that a bookkeeper and tax return filing agent should be subject to disciplinary action, the interested party shall enumerate the underlying facts, produce relevant evidence, and refer the case, through the competent local tax authorities, to the Ministry of Finance for proceeding with disciplinary action.
Within two (2) days after its acceptance of a case referred to it for proceeding with disciplinary action, the Ministry of Finance shall assign the said case to the DCBTRFA for processing.
 Update:2018-04-19

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