Regulations Governing Article 35 of the Certified Public Bookkeepers Act Article 6
In the event that the required documents submitted along with an application for official registration of a bookkeeper and tax return filing agent are incomplete, the National Taxation Bureau shall require, by written notice, the applicant to make supplemental submission within fifteen (15) days, or shall forthwith reject the application if such incompleteness cannot be supplemented, or the applicant fails to make the supplemental submission before the expiry of the foregoing 15-day period.
中文原文 記帳士法第三十五條規定之管理辦法第6條
記帳及報稅代理人申請登錄應檢具之文件不齊備,其能補正者,國稅局應以書面通知申請人於十五日內補正;不能補正或屆期不補正,得逕行駁回之。