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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 8
Content:
The DCBTRFA shall inform, by a written notice, the bookkeeper and tax return filing agent subject to the proposed disciplinary action of the substance of the case referred to it for disciplinary action, and shall require him/her to submit a written defense within twenty (20) days from the date following the date of the service of the said notice to him/her or require him/her, when necessary, to appear before DCBTRFA to make an explanation. If such bookkeeper and tax return filing agent fails to file a defense in writing or to make explanation before the DCBTRFA upon expiry of the foregoing time limit, a resolution on may be made forthwith by the DCBTRFA accordingly.
The explanation to be made before the DCBTRFA as required in the preceding paragraph shall be made in response to the enquiry of the DCBTRFA member conducting the examination, and shall be recorded in written minutes.
 Update:2018-04-19

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