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

ity shall decide to cancel， change or confirm the action unlawful. Should an administrative action be decided to cancel， change or confirmed unlawful， the review authority may order the respondent to take a new administrative action within certain time limit：

　　（a） The main facts are not clear， the evidence is not sufficient.

　　（b） The legal basis is wrong.

　　（c） The legal procedures are not followed.

　　（d） The respondent steps over or abuses its power.

　　（e） The specific administrative action is obviously inappropriate.

　　Should the review authority order the respondent to take a new administrative action， the respondent shall not take the same or similar action based on the same facts and arguments. However， where the review authority decides to cancel the action as it is found to be taken in a way violating the legal procedures， the respondent is not bound by the above provision when taking a new administrative action.

　　（4） Where the respondent fails to put forward a written reply， provide the basis， evidence and other relevant materials for the specific administrative action in accordance with Article 37 of the Rules， the specific administrative action shall be deemed as having no evidence， no basis. Hence a decision shall be made to cancel the action.

　　For those major and difficult review applications， decisions shall be worked out by group discussions of the review authorities. The criteria for categorizing cases as major and difficult shall be defined by the review authorities.

　　Article 42 The applicant may request simultaneously for administrative compensation when applying for administrative review. For those requests complying with the relevant rules of the State Compensation Law， the review authority shall decide that the respondent makes compensation at the same time when it decides to cancel， change， or confirm the administrative action unlawful.

　　Where the applicant does not request for administrative compensation when applying for review， the review authority shall order the respondent to refund the tax， late fee and fine， lift such mandatory measures as seizing or detaining properties， or to make equivalent amount of compensation at the same time when the review authority decides to lawfully cancel or change the specific administrative action which specifies the tax， late fee and fine， as well as such mandatory measures as seizing or detaining the properties.

　　Article 43 The review authority shall ma

ke the review decision within 60 days from the date of accepting the review application. In terms of complicated cases on which the review decision cannot be made within the set time limit， the time limit may be extended properly upon approval by the head of the review authority. The applicant and respondent shall both be notified of the extension， which shall not be more than 30 days.

　　The review decision made by the review authority shall be in written form with its seal stamped on.

　　The administrative review decision takes effect as soon as it is served to the party concerned.

　　Article 44 The respondent shall execute the administrative review decision.

　　Where the respondent fails to follow the decision or prolongs the execution of the decision without any acceptable reasons， the review authority or the relevant higher-level administrative department shall order it to execute within a certain time limit.

　　Article 45 Where the applicant neither lodges a lawsuit nor executes the administrative review decision， or fails to follow the final review decision， it shall be dealt with in line with the following rules：

　　（1） In case of the specific administrative action maintained， the administrative department taking the specific administrative action shall lawfully enforce the implementation of the decision or apply to the People's Court for enforced execution；

　　（2） In case of the specific administrative action being changed， the review authority shall enforce the execution of the decision or apply to the People's Court for enforced execution.

　　Chapter VIII Supplementary Rules

　　Article 46 The review authorities， the staff of the review authorities and the respondents shall be held legally responsible for actions violating the Administrative Review Law and the Rules during the tax administrative review in accordance with Chapter Ⅵ of the Administrative Review Law of the People's Republic of China.

　　Article 47 The review authority shall not charge any fee to the applicant in accepting the tax review application.

　　Article 48 The review authority may use a special review stamp in accepting， examining and making decisions on review applications. The special review stamp is equally valid as the administrative department stamp.

　　Article 49 The counting of the time limit of administration review and the delivery of the administrative review documents shall follow the rules of the Civil Procedure Law on the counting of time limit and service.

　　The terms 'five days' or 'seven days' mentioned in the Rules about the time limits for review refer to working days， which exclude holidays.

　　Article 50 When dealing with administrative review cases， the tax authorities shall use fixed document formats， which include the following：

　　（1） Registration Form for Oral Application for Administrative Review；

　　（2） Decision Letter on Refusing to Accept the Review Application；

　　（3） Notice on Accepting the Review Application；

　　（4） Letter on Informing the Administrative Review；

　　（5） Order on Accepting the Review Application；

　　（6） Order on Performance；

　　（7） Notice on the Presenting a Reply；

　　（8） Notice on Stopping Execution；

　　（9） Notice on Suspending the Administrative Review；

　　（10） Notice on Terminating the Administrative Review；

　　（11） Notice on the Decision on Postponement；

　　（12） Letter of Decision on the Tax Administrative Review；

　　（13） Letter on Transferring Normative Documents（A） ；

　　（14） Letter on Transferring Normative Documents（B） .

　　Article 51 The State Administration of Taxation shall be responsible for the interpretation of the Rules.

　　Article 52 The present Rules shall be implemented as of May 1st， 2004. The Rules for Taxation Administrative Review on Taxation Affairs （For Trial Implementat

ion） （GuoShuiFa [1999] No. 177） ， promulgated by the State Administration of Taxation on September 23rd， 1999 ， shall be abolished simultaneously

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