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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 7
Content:
After a case for disciplinary action is assigned to the DCBTRFA, the chairman of the DCBTRFA shall first assign the case to the appropriate member on duty by turns for his/her preliminary examination of the case.
The DCBTRFA may reject the case assigned to it pursuant to the provisions set out in the preceding paragraph, if the circumstances of the said case are found to be under any of the following circumstances, provided that if the discrepancy found can be corrected, the original case-referring party shall be ordered to rectify such discrepancy within a given time limit:
1.where the nature of the case referred to for disciplinary action does not fall within the scope of the authority of the DCBTRFA;
2.where the case is not referred to the DCBTRFA in accordance with the provisions set out in the Act;
3.where the written report made and submitted does not sufficiently enumerate facts detailing violations of the law by the bookkeeper and tax return filing agent subject to the proposed disciplinary action, and the evidence as required under these Rules is not attached;
4.where the written report made and submitted has not cited the specific legal clause(s) violated by the bookkeeper and tax return filing agent subject to the proposed disciplinary action, or has incorrectly cited legal clause(s); or
5.where the report on the case referred to for disciplinary action is not prepared in the format as required, or otherwise lacks essential elements.
 Update:2018-04-19

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