Regulations Governing Article 35 of the Certified Public Bookkeepers Act Article 8
After the verification of the applicant's qualifications, the National Taxation Bureau shall issue to the applicant a registration certificate.When rejecting an application for official registration in accordance with the provisions set out in Article 6 hereof, or based on the decision of disqualification made, the National Taxation Bureau shall inform the applicant by sending a written notice stating therein the reason for rejection together with the refund of the certification fee pre-paid by the applicant.
中文原文 記帳士法第三十五條規定之管理辦法第8條
記帳及報稅代理人申請登錄經國稅局審查合格者,發給登錄執業證明書。
國稅局依第六條規定或審查不合格駁回申請時,應以書面敘明理由通知申請人,並退還登錄執業證明書費。
國稅局依第六條規定或審查不合格駁回申請時,應以書面敘明理由通知申請人,並退還登錄執業證明書費。