税务行政复议规则（暂行） Decree of the State Administration of Taxation

ax authorities at a higher level than the competent tax authorities in charge of the withholding agent. As for objections against the tax collection actions of agencies entrusted by the tax authorities， the application for review shall be brought to the tax authorities at a higher level than the authorization tax authority.

　　（4） For tax-related cases jointly investigated by the state tax bureau，（including inspection department and tax office） and local tax bureau （including inspection bureau and tax office） ， tax authority and other administrative departments， all departments involved shall， in accordance with their respective jurisdiction， take specific administrative actions respectively rather than jointly after consulting other parties.

　　For objections against the specific administrative actions jointly made by the state tax bureau （including inspection bureau and tax office） and local tax bureau （including inspection bureau and tax office） ， the application for review shall be made to the State Administration of Taxation. For objections against the specific administrative actions made jointly by the tax authority and other administrative departments， the application for review shall be submitted to their common supervising administrative authority at a higher level.

　　（5） For objections against the specific administrative actions of a dissolved tax department made before it was dissolved， the application for the review shall be submitted to the tax authority at a higher level than the former tax authority.

　　For any one of the circumstances described in（2） ，（3） ，（4） and（5） ， the applicants may apply for review to the local county people's government where the specific administrative action occurs. The county people's governments accepting the application shall be responsible for transferring the application according to laws and regulations.

　　Chapter IV Application for Tax Administrative Review

　　Article 13 Applicants may put forward the application for administrative review within 60 days after being notified of the specific administrative action of the tax authorities. Where the legal time limit is delayed due to jus

tifiable reasons such as force majeure or obstacles set by the respondents， the application time limit shall start from the date of the elimination of the obstacles.

　　Article 14 Where the taxpayers， withholding agents and sureties of tax payment object to the actions listed in Item 1 and Subparagraph 1，2，3 in Item 6 of Article 8 of the Rules， they shall apply for administrative review first. Should disagreement to the decision of the administrative review occur， they might then appeal to the people's court.

　　Where applicants apply for administrative review according to the preceding provisions， they shall first pay taxes and overdue fines or provide relevant guarantees in line with the tax amount and time limit confirmed by tax authorities in accordance with laws and regulations， after the confirmation of which by the tax authorities， they may apply for administrative review within 60 days starting from the date of confirmation.

　　The means of guarantee provided by applicants include surety， mortgage and pledge. The tax authorities taking the specific administrative action shall examine the qualification and credit of the surety， and have the right to refuse those without legal qualifications or ensuring capacity. The tax authorities taking the specific administrative action shall examine the mortgage and pledge provided and shall refuse to confirm those falling short of legal conditions.

　　Article 15 Where the applicants object to other specific administrative actions than the actions listed in Item 1 and Subparagraph 1， 2， 3 in item 6 of Article 8 of the Rules， they may apply for administrative review or directly appeal to the people's court.

　　Article 16 Applicants may make applications either in written form or orally. In case of oral application， the review authorities shall record on spot the basic information about the applicants， their request for administrative review， and the key facts， arguments and time of the review application.

　　Article 17 Taxpayers or other parties concerned requesting for administrative review are the applicants of the tax administrative review， specifically refer to the taxpayers， withholding agents， tax guarantee providers and other persons concerned.

　　Where the citizens having the right to apply for administrative review are dead， their families or close relatives may apply for administrative review. Where the citizens having right to apply for administrative review lose behavioral ability or are disabled， their legal representatives may apply for the administrative review on their behalf.

　　Where the legal persons or other organizations having right to apply for administrative review are merged， split or terminated， the legal persons or other organizations inheriting their right may apply for the administrative review.

　　Other citizens， legal persons or organizations having a stake in the specific administrative action under review may participate in the administrative review as third party.

　　A third party who is not the target of a specific administrative action but whose right has been directly deprived of， restricted or who is compelled to obligations by such specific administrative action， may apply for administrative review personally if the direct target does not make the application.

　　Applicants and third parties may entrust agents to take part in the administrative review on their behalf， while the respondents shall not entrust any agents to participate in the administrative review on their behalf.

　　Article 18 Where taxpayers or other parties concerned apply for administrative review on the specific administrative action of the tax authorities， the tax authorities taking the action shall be the respondents.

　　Article 19 An applicant shall not institute an administrative lawsuit to the people's court within the legal time limit for administrative review， should his applicati

on to the review authority for administrative review have been submitted and accepted. Should an applicant have lodge an administrative lawsuit to the people's court， which has accepted the case， the applicant shall not apply for administrative review.

　　Chapter V Acceptance of Tax Administrative Review

　　Article 20 After receiving the application for administrative review， the review authority shall examine it within 5 days and make a decision on whether to accept it. The review authority shall refuse those applications inconsistent with the Rules and notify the applicants in written form.

　　Applications for administrative review shall be refused in the following circumstances：（1） applications for cases outside the scope of administrative review；（2） applications submitted after the legal time limit；（3） applications without specific respondent and objects of administrative review；（4） applications having been submitted to other review authorities for administrative review and been accepted；（5） applications whose applicants have brought the cases to the people's court， which has accepted the case；（6） applications whose applicants have disputes on tax with the tax authorities， and have not pay tax and late fee or have provided no guarantees or invalid guarantee；（7） applications whose applicants do not meet the qualifications for application.

　　For those qualified applications that are not under the jurisdiction of a review authority， the review authority shall inform the applicants of the right review authorities they should turn to.

　　Should the review authority do not examine the application and make a decision on refusing it within time limit prescribed above after receiving the application for administrative review， the application shall be considered as being accepted.

　　Article 21 For those qualified review applications， the date when the legal affairs sections of the review authorities receive them shall be the date of acceptance. The review authorities shall notify the applicants of the acceptance of the application in written form.

　　Article 22 For the specific administrative actions that shall be first applied to the review authorities for administrative review and then be brought to the people's court if the applications are rejected， or no replies are given when the legal time limit for the review expires， the taxpayers or other parties concerned may lawfully bring the cases to the people's court within 15 days after receiving the rejection letters or after the expiration of the administrative review deadline， if the review authorities refuse to accept the applications or fail to reply within the review time limit.

　　In case of extension of review time limit according to Article 43 of the Rules， the date of the expiration of the review time limit shall be the date after the extension.

　　Article 23 Where the taxpayers and other parties concerned lawfully apply for review， but the review authorities refuse to accept without justifiable reasons， the tax authorities at higher level shall order the review authorities to accept the applications if the applicants do not appeal to the people's court. If necessary， the tax authorities at higher level may directly accept the applications.

　　Article 24 During the term of the review， the specific administrative action shall not cease unless one of the following circumstances exists：

　　（1） The respondent believes it necessary to cease；

　　（2） The review authority believes it necessary to cease；

　　（3） The applicant applies for ceasing implementation a

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