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 13
The minutes of the resolution shall be served to the bookkeeper and tax return filing agent subject to the disciplinary action and the original case-referring party respectively, and the service thereof shall be evidenced by a certificate of service, or by a postal acknowledgement of receipt, if the service is made by post.
中文原文 記帳及報稅代理人懲戒委員會與懲戒覆審委員會組織及審議規則第13條
決議書應分別送達被付懲戒之記帳及報稅代理人及原移送單位，並取具送達證書附卷；其由郵遞者，以郵局之回執視為送達證書。