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 16
In the event that the statutory period for re-examination has expired at the time an application for re-examination is received by the DRCBTFA, the DRCBTRFA shall reject such application.
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16條
覆審委員會收到覆審申請書時，已逾法定期間者，應不予受理。