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

nd the review authority believes the request is reasonable and determines to cease the implementation；

　　（4） It shall cease according to laws and regulations.

　　Article 25 The administrative review shall be suspended in any of the following circumstances：

　　（1） The applicant dies and it is necessary to wait for

the inheritor to make clear whether or not to participate in the administrative review；

　　（2） The applicant has lost the capability to engage in litigation and his legal representative has not been designated yet；

　　（3） The administrative institution， the legal person or any other organization as one of the parties has terminated， and the party to inherit its rights and obligations has not been determined yet；

　　（4） The review authority can not investigate for a while because of force majeure；

　　（5） The basis for the specific administrative action is being processed according to Article 39 and 40 of the Rules；

　　（6） The adjudication of the case pending is dependent on the results of the trial of another case that has not yet been concluded；

　　（7） The respondent is performing certain duties as the applicant applied for；

　　（8） Other circumstances that warrant the suspension of the administrative review.

　　The suspension of the administrative review shall be notified to parties concerned in written form. The administrative review shall resume after the causes of the suspension have been eliminated.

　　Article 26 The administrative review shall be terminated in any of the following circumstances：

　　（1） The applicant withdraws the application for administrative review according to Article 38 of the Rules；

　　（2） After accepting of the application， the review authority finds that other review authority or the people's court has accepted the case prior to it；

　　（3） The applicant dies without an inheritor， or the inheritor waives the right to apply for administrative review；

　　（4） After the termination of a legal person or other organization， the applicant of the administrative review， its inheritor waives the right to apply for administrative review； If 60 days after the suspension of an administrative review due to circumstances 1 and 2 of Article 25， nobody applies to resume， the administrative review shall be terminated unless sound reasons are presented；

　　（5） The review authority finds out that the requirements for accepting applications are not met after accepting the application for administrative review.

　　The termination of the administrative review shall be notified to relevant parties in writing.

　　Chapter VI Evidence

　　Article 27 Evidence shall be classified as follows：

　　（1） documentary evidence；

　　（2） material evidence；

　　（3） video and audio material；

　　（4） testimonies of witnesses；

　　（5） statements of the parties concerned；

　　（6） appraisal conclusions； and

　　（7） written record of spot inspection or investigation， and written record at the locale.

　　Article 28 In the administrative review， the respondent shall have the burden of proof for the specific administrative action it has undertaken.

　　Article 29 The review authority shall take facts supported by evidence as the basis for the review of the cases.

　　Article 30 The review authority shall examine the validity of the evidence from the following aspects based on the specific circumstances of each case：

　　（1） whether the evidence meets the requirement on legal form；

　　（2） whether the procurement of evidence meets the requirement prescribed by laws， regulations， rules， judicial interpretations and other provisions；

　　（3） whether there exist any other law-violating circumstances that have an impact on the validity of the evidence.

　　Article 31 The review authority shall examine the authenticity of evidence from the following aspects based on specific circumstances of each case：

　　（1） the causes that lead to the evidence；

　　（2） the objective circumstances when the evidence is found；

　　（3） whether the evidence is original and whether the duplicated copy is consistent with the original.

　　（4） whethe

r the interest of the witness or person providing the evidence is connected with the parties concerned in the case；

　　（5） other factors that may influence the authenticity of evidence.

　　Article 32 The following evidence materials shall not be taken as the basis for deciding on a verdict：

　　（1） evidence materials collected in a way that goes against the legal proceedings；

　　（2） evidence materials infringing other persons' lawful rights and interests obtained in such ways as shooting and recording on the sneak， wire tapping etc；

　　（3） evidence materials procured in such wrongful ways as temptation， fraud， menace， violence etc；

　　（4） evidence materials provided by parties concerned beyond the time limit without reasonable grounds；

　　（5） duplicates provided by a party concerned who refuses to present the originals without reasonable grounds， and cannot present any other supporting evidence， which are not acknowledged by the counterpart；

　　（6） evidence materials which are unable to determine true or false；

　　（7） testimony provided by a witness unable to express his idea precisely；

　　（8） other evidence materials bearing no validity and authenticity.

　　The relevant materials procured by the legal affairs agencies according to item 2 of Article 4 of the Rules shall not be taken as evidence supporting the specific administrative action of the respondent.

　　Article 33 In the course of an administrative review， the respondent shall not go its own way to collect evidence from the applicant， other relevant organizations or individuals.

　　Article 34 The applicant and the third party may have access to the written reply of the respondent， evidence and justifications for the specific administrative action， and other relevant materials. The review authority shall not refuse except for materials concerning state secrets or commercial secrets or the privacy of individuals.

　　Chapter VII Decision of Tax Administration Review

　　Article 35 The administrative review adopts the way of paper examination in principle. Where， however， the applicants request for or the legal affairs section believes it necessary， the opinions of the applicants， respondents and the third party shall be solicited， and relevant organizations or individuals may be consulted for useful information.

　　Article 36 The review authority shall comprehensively examine the factual evidence， legal proceedings， legal basis and the validity and propriety of the rights and obligations provided for， which are the basis for the specific administrative action of the respondent.

　　Article 37 The legal affairs agency of a review authority shall deliver the duplicate copy of the administrative review application or the duplicate copy of the written notes of the review application to the respondent within 7 days after accepting the review application.

　　The respondent shall put forward a written reply and provide the evidence， basis and other relevant materials for taking the specific administrative action within 10 days after receiving the duplicate copy of the administrative review application or the duplicate copy of the written notes of the review application.

　　Article 38 Before the review decision is made， the applicant may withdraw its application， but shall not apply again for administrative review based on the same basic facts or reasons.

　　Article 39 Where an applicant applies for examination of the relevant rules when applying for administrative review according to Article 9 of the Rules， the review authority shall lawfully handle that within 30 days if it has the right to do so. If it is beyond its mandate， the review authority shall transfer the case to the appropriate administrative department within 7 days in conformity with the legal procedures. The administrative department with proper mandate shall settle the case with

in 60 days according to the law. During the processing period， the examination on the specific administrative action shall be suspended.

　　Article 40 Where the review authority believes， during the examination， that the specific administrative action of the respondent is not legally based and the authority has the right to deal with it， the review authority shall deal with it within 30 days according to the law. For cases beyond its mandate to deal with， the review authority shall， within 7 days， transfer it in line with the legal procedures to the appropriate state department. During the process of handling the legal basis，， the examination on the specific administrative action shall be suspended.

　　Article 41 The legal affairs agency shall examine the validity and properness of the specific administrative action taken by the respondent， put forward proposals and， upon consent of the head of the review authority， work out the review decision in conformity with the following rules：

　　（1） Where the facts are clear， evidence strong， legal basis correct， procedures lawful and content proper， the review authority shall maintain the administrative action.

　　（2） Where the respondent fails to perform its statutory duty， the review authority shall make a decision that the respondent shall perform its duty within certain time limit.

　　（3） In one of the following circumstances， the review author

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