Organization and Operation Rules of Disciplinary Committee and Disciplinary Re-examination Committee of Certified Public Bookkeepers Article 15
The resolution for a disciplinary action shall become final if the certified public bookkeeper subject to such disciplinary action fails to file a re-examination application within the time limit stipulated in the preceding Article hereof. In such instance, the CPBDC shall publish said minutes of resolution on its website, inform, by a written notice, the appropriate certified public bookkeepers association of which the certified public bookkeeper subject to the disciplinary action is registered as a member, the government authorities in charge of the business involved in the case at issue, the original case-referring party of such resolution, and the interested party that had made the statement of facts and provided evidence as required in Paragraph 2, Article 6 hereof to the competent local tax collection authorities for its reporting to the Ministry of Finance for disciplinary action.
中文原文 記帳士懲戒委員會與懲戒覆審委員會組織及審議規則第15條
被付懲戒之記帳士未於前條規定期限內申請覆審者,其決議即行確定。
懲戒委員會應將其決議書於網站公告,並分別通知被付懲戒記帳士所屬記帳士公會、業務事件主管機關、原移送單位,及依第六條第二項規定列舉事實,提出證據,送交業務管轄稅捐稽徵機關報請財政部交付懲戒之利害關係人。
懲戒委員會應將其決議書於網站公告,並分別通知被付懲戒記帳士所屬記帳士公會、業務事件主管機關、原移送單位,及依第六條第二項規定列舉事實,提出證據,送交業務管轄稅捐稽徵機關報請財政部交付懲戒之利害關係人。