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TABLE OF CONTENTS CHAPTER I GENERAL PROVISIONS CHAPTER II SCOPE FOR TAXATION ADMINISTRATIVE RECONSIDERATION CHAPTER III JURISDICTION OF TAXATION ADMINISTRATIVE RECONSIDERATION CHAPTER IV TAXATION ADMINISTRATIVE RECONSIDERATION APPLICATION CHAPTER V ACCEPTANCE OF TAXATION ADMINISTRATIVE RECONSIDERATION CHAPTER VI EVIDENCES CHAPTER VII TAXATION ADMINISTRATIVE RECONSIDERATION DECISION CHAPTER VIII SUPPLEMENTARY PROVISIONS CHAPTER I GENERAL PROVISIONS Article 1. In order to prevent and rectify the violations and specific improper administrative acts of the tax organs, to protect the legitimate rights and interests of the taxpayers and other parties concerned, and guarantee and supervise that the tax organs exercise their functions in accordance with the law, the present Rules are formulated pursuant to the Administrative Reconsideration Law of the People's Republic of China, the Law of the People's Republic of China on the Administration of Tax Collection and other relevant regulations. Article 2. Where a taxpayer or any other party concerned considers that a specific administrative act of the tax organ infringes on his (her) or its legitimate rights and interests, he (she) or it may file an application to the competent tax administrative reconsideration organ for administrative reconsideration. The taxation administrative reconsideration organ shall accept the application, make an administrative reconsideration decision and apply the present Rules thereto. Article 3. The term "the tax administrative reconsideration organs" mentioned in the present Rules (hereinafter referred to the reconsideration organs) refers to the tax organs that accept the administrative reconsideration applications, conduct examination on the specific acts and make administrative reconsideration decisions. Article 4. The institution responsible for the legal work of a reconsideration organ shall handle the specific reconsideration matters and exercise the following functions: (1) To accept the administrative reconsideration applications; (2) To conduct investigations among and gather proofs from the relevant organizations and persons, and consult the relevant documents and materials; (3) To review whether the administrative acts against which an application is filed for administrative reconsideration is legitimate and appropriate, to draw out decisions about the administrative reconsideration; (4) To handle or transmit the examination applications listed in Article 9 of the present Measures; (5) With regard to the act of the respondent that violates the administrative reconsideration law and the present Rules, it shall offer a settlement opinion in accordance with the prescribed functions and procedures; (6) To handle other matters for responding to actions lodged because of objections to the administrative reconsideration decisions; (7) To conduct inspection and supervision over the administrative reconsideration work undertaken by the tax organs of the lower levels; (8) To handle the compensation work in administrative reconsideration cases; and (9) To handle the statistic, reporting and filing work related to cases of administrative reconsideration, lawsuits and compensations. The tax organs of all levels shall establish and perfect the institutions responsible for legal work, shall equip them with full-time personnel for administrative reconsideration and responding to lawsuits, shall ensure that the work of administrative reconsideration and responding to lawsuit be carried out smoothly. Article 5. The reconsideration organs shall strengthen their awareness of responsibility and service, shall form the concept of lawful administration, shall carefully perform the administrative reconsideration duties, shall be loyal to the law, ensure that the law be implemented properly and shall insist on getting every wrong act right. The administrative reconsideration activities shall be in line with the principle of legitimacy, impartiality, publicity, timeliness and convenience. Article 6. Where a taxpayer or any other party concerned refuses to accept an administrative reconsideration decision, he (she) or it may bring an administrative lawsuit in the people's court in accordance with the administrative procedural law. Article 7. The administrative reconsideration and litigation expenses incurred in the tax organs of all levels shall be included in the administrative expenses. CHAPTER II SCOPE FOR TAXATION ADMINISTRATIVE RECONSIDERATION Article 8. The reconsideration organs shall accept the applications filed by the applicants due to any of the following specific administrative acts: (1) The tax collection acts by tax organs, which include the determination of the taxation subject, taxation object, taxation scope, tax deduction, tax exemption and tax refund, applicable tax rates, tax calculation bases, taxation links, time limit for tax payment, tax payment place, and tax collection methods and other specific administrative acts, and the tax withholding, collection and payment acts by tax withholding agents and collection entities authorized by tax organs; (2) The tax preservation measures taken by the tax organs: 1. Sending written notices to banks or other financial institutions to freeze the deposits; 2. Detaining or sealing up commodities, goods or other properties; (3) The tax organs fail to lift their tax preservation measures in time, resulting in losses to the lawful rights and interests of the taxpayers; (4) The enforcement measures taken by the tax organs: 1. Sending written notices to banks or other financial institutions to deduct tax payments from their deposits; 2. Auctioning the detained or sealed up commodities, goods or other properties; (5) The administrative penalties imposed by tax authorities: 1.Monetary penalties; 2. Confiscation of properties or illegal gains; 3.Suspension of the right to export tax refund; (6) In accordance with law, the acts which the tax organs refuse to deal with or respond to: 1.Refusing to examine and approve tax reduction or exemption or export tax refund; 2. Refusing to offset taxes; 3.Refusing to refund taxes; 4.Refusing to issue tax registration certificates or sell invoices; 5. Refusing to issue tax-paid certificates and receipts; 6. Refusing to recognize the applicant as a general VAT payer; 7. Refusing to approve of the extension of the time limit for tax returns or tax payments; (7) The acts of the tax organs for disqualifying the general VAT payers; (8) Capturing or stopping selling invoices; (9) The acts that the tax organs order the tax payers to provide guaranty for tax payment or that the tax organ failed to determine the validity of the guaranty for tax payment in accordance with the law; (10) The tax organs' failure to award the informers; (11) The acts that the tax organs notify the border control authorities of prohibiting some people from exiting; (12) Other specific administrative acts of the tax organs. Article 9. Where a taxpayer or any other party concerned considers that any of the following provisions, on which the specific administrative act taken by the tax organ is based, is contrary to the law, it may file an application to the reconsideration organ for reviewing the said regulation when it applies for the administrative reconsideration of the said specific administrative act. (1) The provisions of the State Administration of Taxation and other departments of the State Council; (2) The provisions of other tax organs of all levels; (3) The provisions of the local people's governments of all levels; (4) The provisions of the functional departments of the local people's governments of all levels. The provisions mentioned in the preceding Paragraph don's include regulations and rules. CHAPTER III JURISDICTION OF TAXATION ADMINISTRATIVE RECONSIDERATION Article 10. Any one who has any objections to the specific administrative act of the tax organ at any level may file an application to the tax organ of the higher level for administrative reconsideration. Any one, who has any objection to the specific administrative act of the bureau of local taxation of a province, autonomous region or municipality directly under the Central Government, may file an application to the State Administration of Taxation or the people's government of the province, autonomous region or municipality directly under the Central Government for administrative reconsideration. Article 11. Any one, who has any objections to the specific administrative act of the State Administration of Taxation, may file an application to the State Administration of Taxation for administrative reconsideration. If the applicant refuses to accept the administrative reconsideration decision, he (she) or it may lodge an administrative lawsuit in the people's court or file an application to the State Council for arbitration. The award made by the State Council shall be final. Article 12. Any one, who has any objections to the specific administrative act of any other tax organ or organization other than those provided for in Articles 10 and 11 of the present Rules, may apply for administrative reconsideration in pursuance of the following provisions: (1) If he (she) or it has any objections to the specific administrative act of the tax bureau of a city directly under the state planning, he (she) or it may file an application to the provincial tax bureau for administrative reconsideration; (2) If he (she) or it has any objections to the specific administrative act of a tax office or the inspection section of a tax bureau at any level, he (she) or it may file an administrative reconsideration application to the administrative taxation bureau; (3) If he (she) or it has any objections to the act of withholding tax by the withholder, it may file an application to the tax organ higher than the administrative tax organ of the withholder. If he (she) or it has any objections to the act of withholding tax by the entity authorized by the tax organ, he (she) or it may file an administrative reconsideration application to the tax organ higher than the authorization tax organ; (4) Where the bureaus of state taxation (the inspection section, the taxation office) and the bureaus of local taxation (the inspection section, the taxation office) or the tax organs and other administrative organs jointly investigate into tax-related cases according to their respective statutory functions, each of them shall take a specific administrative act upon discussion, they shall not jointly take a specific administrative act. Any one, who has any objections to the specific administrative act jointly taken by a bureau of state taxation (inspection section, taxation office) and a bureau of local taxation, may file an administrative reconsideration application to the State Administration of Taxation. Any one, who has any objections to the specific administrative act jointly taken by a tax organ and any other administrative organ, may file an administrative reconsideration to their common higher administrative organ; (5) Any one, who has any objections to any specific administrative act taken by a tax organ, which has already been cancelled, prior to cancellation, may file an administrative reconsideration application to the tax organ higher than the former tax organ. Under any of the circumstances listed in Items (2) through (5) of the preceding Paragraph, the applicant may also file an administrative reconsideration application to the local people's government of the county level where the administrative act occurs. In accordance with the law, the application shall be transmitted to the competent tax organ by the local people's government that accepts the application. CHAPTER IV TAXATION ADMINISTRATIVE RECONSIDERATION APPLICATION Article 13. An applicant may file an administrative reconsideration application within 60 days from the day when he (she) or it knows that the tax organ takes a specific administrative act. Where the applicant fails to do so within the statutory time limit because of force majeure, obstacles set by the respondent or any other justifiable reasons, the calculation of time limit for application shall be resumed from the day when the obstacles are eliminated. Article 14. Where a taxpayer, withholder or tax payment guarantor has any objections to any of the acts specified in Article 8 (1) and (6) (a) (b) (c), he (she) or it shall file an administrative reconsideration application to the reconsideration organ, if he (she) or it refuses to accept the administrative reconsideration decision, he (she) or it may lodge an administrative lawsuit in the people's court. Where the applicant applies for administrative reconsideration in pursuance of the provisions of the preceding paragraph, he (she) or it shall have actually paid the taxes or have remitted the tax payments and late fees or provided the corresponding guaranty according to the amount and time limit determined by the tax organ in pursuance of the laws and administrative regulations. He (she) or it may file an administrative reconsideration application within 60 days from the day when the tax organ confirms the actual payments of taxes and late fees or guaranty. An applicant may provide a guaranty by way of guarantee, mortgage or pledge. A tax organ that takes the specific administrative act shall conduct examination over the qualifications and credit standing of the guarantor, it has power to refuse the guaranty provided by the guarantor who hasn't the legal qualifications or hasn't such ability. The tax organ that takes the specific administrative act shall conduct examination over the mortgage or pledge provided by the mortgager or pledgor, and shall refuse to confirm the mortgage or pledge that is inconsistent with the law. Article 15. An applicant, who has any objections to any specific administrative act other than those specified in Article 8 (1) and (6) (a) (b) (c), may apply for administrative reconsideration, or may directly lodge an administrative lawsuit in the people's court. Article 16. An applicant may apply for administrative reconsideration in writing or orally. If orally, the reconsideration organ shall write down the basic information of the applicant, claims of administrative reconsideration, and the main facts, grounds and time on which the administrative reconsideration application is based. Article 17. The taxpayers and other parties concerned who initiate the administrative reconsideration shall be the applicants of taxation administrative reconsideration, including the taxpayers, withholders, guarantors for tax payments and other parties concerned. Where a citizen who has the right to initiate the administrative reconsideration is dead, his (her) close relatives may apply for administrative reconsideration. With regard to a citizen without capacity for action or with limited capacity for action, his (her) legal agent may apply for administrative reconsideration. Where a legal person or any other organization, which has the right to apply for administrative reconsideration, is merged, divided or terminated, the legal person or another organization that takes over its rights and obligations may apply for administrative reconsideration. The other citizens, legal persons or organizations other than legal persons, who are interested parties of the specific administrative act applied for administrative reconsideration, may participate in the administrative reconsideration as the third party. With regard to the third party whose rights were directly deprived or limited or on whom obligations are imposed, if the opposite party fails to apply for administrative reconsideration, the third party may separately apply for administrative reconsideration though it isn't the opposite party, whom the administrative act is against. An applicant or the third party may entrust an agent to attend the administrative reconsideration. No respondent may entrust any agent to attend the administrative reconsideration. Article 18. Where a taxpayer or any other party concerned applies for administrative reconsideration because he (she) or it has any objections to the administrative act of the tax organ, the tax organ that takes the administrative act shall be the respondent. Article 19. Where an administrative reconsideration application filed by an applicant to the reconsideration organ has been accepted, no administrative lawsuit may be lodged in the people's court within the statutory time limit for administrative reconsideration. Where an administrative lawsuit lodged by an applicant in the people's court has been accepted, no administrative reconsideration application may be filed. CHAPTER V ACCEPTANCE OF TAXATION ADMINISTRATIVE RECONSIDERATION Article 20. Where a reconsideration organ receives an administrative reconsideration application, it shall examine the application within 5 days and decides about whether to accept it. If it finds that the application doesn't meet the requirements in the present Rules, it shall decide not to accept and inform the applicant of the refusal in writing. It shall decide not to accept an application under any of the following circumstances: (1) The application doesn't fall within the scope for administrative reconsideration; (2) It exceeds the statutory time limit for application; (3) It hasn't a clear respondent and the subject matter of the administrative reconsideration; (4) An administrative reconsideration has already filed to another reconsideration organ and has been accepted; (5) An administrative lawsuit has been lodged in the people's court and has been accepted; (6) The applicant has a dispute over tax payment, but he (she) or it hasn't paid up the taxes and late fees, nor has he (she) or it provided a guaranty, or has provided an invalid guaranty; or (7) The applicant doesn't have the qualifications of an applicant. With regard to an application not within the acceptance scope of this tax organ, the applicant shall be informed of the competent reconsideration organ. The reconsideration organ, which fails to examine an application received by it within the time limit specified in the preceding Paragraph and decides not to accept it, shall be deemed as having accepted it. Article 21. An application in conformity with the relevant provisions shall be deemed as having been accepted from the day when it is received by the institution responsible for the legal work of the reconsideration organ, which shall inform the applicant of the acceptance in writing. Article 22. With regard to a specific administrative act, against which the applicant shall first apply for administrative reconsideration, and then lodge an administrative lawsuit in the people's court if he (she) or refuses to accept the administrative reconsideration decision, and if the reconsideration organ decides not to accept the application or fails to provide a reply after the time limit for reconsideration expires though the application is accepted, the taxpayer and any other party concerned may lodge an administrative lawsuit in the people's court in accordance with the law within 15 days from the day when it receives the refusal decision or when the time limit for administrative reconsideration expires. Where the time limit for administrative reconsideration is extended in accordance with Article 43 of the present Rules, the extended deadline shall be considered the expiration date for administrative reconsideration. Article 23. Where the administrative reconsideration application filed by a taxpayer and any other party concerned is refused by the reconsideration organ without justifiable reason and the applicant fails to lodge an administrative lawsuit in the people's court, the tax organ of the higher level shall order the reconsideration organ to accept the application, or accept the application directly where necessary. Article 24. The execution of the specific administrative act shall not be suspended during the process of administrative reconsideration, however, under any of the following circumstances, it may be suspended: (1) The respondent considers it necessary to suspend the execution; (2) The reconsideration organ considers it necessary to suspend the execution; (3) The applicant applies for suspension, the reconsideration organs considers that the request is reasonable and thus decides to suspend the execution; or (4) It shall be suspended in accordance with the law. Article 25. During the process of administrative reconsideration, the administrative reconsideration may be suspended under any of the following circumstances: (1) The applicant is dead, it is necessary to wait for his (her) heir to express whether to attend the administrative reconsideration or not; (2) The applicant has lost capacity for action, and the legal agent hasn't been determined yet; (3) The administrative organ, legal person or any other organization as one party concerned is terminated, and no one has been determined to take over its rights and obligations; (4) The reconsideration organ fails to know the relevant information through investigations for the time being because of force majeure; (5) In accordance with Articles 39 and 40 of the present Rules, the basis for the administrative act is handled in accordance with the law; (6) The conclusion of the case shall be based on the conclusion of another case, however, the latter one hasn't been closed; (7) The applicant requests the respondent to perform the statutory duties, and the respondent is performing such duties; or (8) Any other circumstance that the administrative reconsideration shall be suspended. The parties concerned shall be notified of the suspension of administrative reconsideration in writing. After the circumstance of suspending the administrative reconsideration is eliminated, the administrative reconsideration shall be resumed at once. Article 26. During the process of administrative reconsideration, the administrative reconsideration shall be terminated under any of the following circumstances: (1) An administrative reconsideration application is withdrawn in accordance with Article 38 of the present Rules; (2) After the organ accepts an administrative reconsideration application, it finds that the case has been accepted by another reconsideration organ or the people's court prior to this organ; (3) Where an applicant is dead, and he (she) has no heir or his (her) heir waivers the right of administrative reconsideration; (4) After a legal person or any other organization as the applicant is terminated, the organization that takes over its rights and obligations waivers the right of administrative reconsideration. If it has been 60 days since the administrative reconsideration is suspended because of the reasons specified in Items (1) and (2) of the preceding Article and no one continues the reconsideration, the administrative reconsideration shall be terminated except when there are justifiable reasons; or (5) After the administrative reconsideration application is accepted, it is found that the application doesn't meet the requirements for acceptance. The parties concerned shall be informed of the termination of administrative reconsideration in writing. CHAPTER VI EVIDENCES Article 27. The evidences for administrative reconsideration shall be classified into the following categories: (1) Documentary evidences; (2) Material evidences; (3) Video and audio materials; (4) Testimonies of witnesses; (5) Statements of the parties concerned; (6) Appraisal conclusions; and (7) The written record of investigation and examination of the spot or written record of the on-spot investigation and examination. Article 28. In the administrative reconsideration, the respondent shall bear the burden of evidence for the specific administrative act taken by it. Article 29. The reconsideration organ's hearing of an administrative reconsideration case shall be based on the facts supported by evidences. Article 30. The reconsideration organ shall, according to the specific circumstance of a case, examine the validity of the evidences from the following aspects: (1) Whether the evidences are in the statutory forms; (2) Whether the evidences meet the requirements provided for in the laws, regulations, rules, judicial interpretations and other provisions; and (3) Whether there is any illegal activity that may affect the validity of evidences. Article 31. The reconsideration organ shall, according to the specific circumstance of a case, examine the authenticity of the evidences from the following aspects: (1) The reasons for the formation of evidences; (2) The objective environment in which the evidences are found; (3) Whether the evidences are original documents, or original materials, whether the copies and duplicates are in conformity with the original ones. (4) Whether the persons or witnesses who provide evidences are connected with a party concerned due to interests; and (5) Other factors that may affect the authenticity of evidences. Article 32. The following evidential materials shall not serve as the basis for making a decision about a case: (1) Those collected by violating the due process; (2) Those obtained by sneaking photos, recording, wiretapping or any other means that infringes upon the legitimate rights and interests of others; (3) Those obtained by luring, cheating, coercion, violence or any other illegal means; (4) Those submitted by a party concerned after the expiration of the prescribed time limit without justifiable reason; (5) The photographic copies or duplicates of evidences for which a party concerned refuses to provide the original documents or original materials, but which aren't supported by any other evidence, and not acknowledged by the other party; (6) The evidential materials that one is unable to distinguish between true and false; (7) The testimonies of a witness that fails to express his (her) genuine will; and (8) Other evidential materials without validity and authenticity. The relevant materials obtained by the institution responsible for legal work in accordance with Article 4 (2) of the present Rules shall not be used as evidence for supporting the specific administrative act taken by the respondent. Article 33. In the administrative reconsideration process, the respondent shall not collect evidences from the applicant and other relevant organizations or individuals. Article 34. The applicant and the third party may consult the written response given by the respondent, the proofs, basis and other pertinent materials on which the specific administrative act is taken, and the administrative reconsideration organ may not refuse except when they involve state secrets, trade secrets and personal secrets. CHAPTER VII TAXATION ADMINISTRATIVE RECONSIDERATION DECISION Article 35. As a general rule, the method of written review shall be adopted in the administrative reconsideration, but, except when it is requested by the applicant or the administrative reconsideration organ considers it necessary, the administrative reconsideration organ may conduct investigations among the relevant organizations and persons, may hear the opinions of the applicant, the defending party of the application and the third party. Article 36. The reconsideration organ shall review the lawfulness and properness of all the factual evidences, due process, legal basis and the legal rights and obligations, on which the specific administrative act of the respondent taken by the respondent are based. Article 37. The institution responsible for the legal work of the reconsideration organ shall, within 7 days from the day when an administrative reconsideration application is accepted, send a duplicate of the administrative reconsideration or a copy of the written record of administrative reconsideration application to the respondent. The respondent shall, within 10 days from the day when it receives the duplicate of the administrative reconsideration or copy of the written record of administrative reconsideration application, present a written response and submit the evidences, basis and other relevant materials, on which the specific administrative act is based. Article 38. Before making a decision about the administrative reconsideration, if the applicant requests to withdraw the administrative reconsideration application, it may do so, however, it shall not reapply for administrative reconsideration on the basis of the same basic facts or grounds. Article 39. When the applicant applies for administrative reconsideration, if it simultaneously files a review application in accordance with Article 9 of the present Rules, the reconsideration organ shall deal with the review application in accordance with the law within 30 days if it has such power. If the reconsideration organ has no power to do so, it shall transmit the application to the competent administrative organ within 7 days, the competent administrative organ shall deal with it within 60 days. During the course of dealing with the said application, the review on the specific administrative act shall be suspended. Article 40. When the reconsideration organ conducts a review on the specific administrative act taken by the respondent, and it considers that the basis for the said specific administrative act is unlawful, it shall make a decision within 30 days in accordance with the law if it has power to deal with the case. If it has no power to do so, it shall transfer it to the competent state organ. During the process of handling, the review on the specific administrative act shall be suspended. Article 41. The institution responsible for the legal work shall conduct a review over the lawfulness and appropriateness of the specific administrative act taken by the respondent, and give an opinion. After having been approved by the person in charge of the administrative reconsideration organ, it shall make a decision about the administrative reconsideration in accordance with the following requirements: (1) If the specific administrative act is based on clear facts, exact evidences, correct applications of law, due process and appropriate content, the specific administrative act shall be maintained; (2) If the respondent fails to perform its statutory duties, it shall be ordered to perform the duties within a time limit; (3) If the specific administrative act is under any of the following circumstances, it shall be decided to be revoked, to be changed or to be determined as unlawful. If it is decided to be revoked or to be determined as unlawful, the respondent may be ordered to make a new specific administrative act within a time limit: 1.The facts are not clearly established and the evidence is inadequate; 2.The basis of application is erroneous; 3.Violating the due process; 4.Exceeding or abusing its authority; or 5.The specific administrative act is clearly improper. Where the respondent is ordered to take a new specific administrative act by the reconsideration organ, it shall not take a specific administrative act identical or similar to the former one on the basis of the same facts and reasons. However, if the reconsideration organ revokes the former specific administrative act on the ground that it is in violation of the due process, the respondent shall not be subject to the said limit when making a new specific administrative act; (4) Where the respondent fails to give a written response in accordance with Article 37 of the present Rules, or fails to submit the evidences, basis and other relevant materials on which the former specific administrative act is based, it shall be deemed as having no evidence and basis supporting the specific administrative act, thus the said specific administrative act shall be decided to be revoked. With regard to a significant and complex administrative reconsideration application, it shall be subject to the decision made upon collective deliberation. The standards for the significant and complex applications shall be separately determined by the reconsideration organ. Article 42. An applicant may request for administrative compensation when it applies for administrative reconsideration. If the request meets the relevant requirements in the compensation law of the state, and the reconsideration organ decides to revoke or change the specific administrative act or to determine the specific administrative act as unlawful, it shall simultaneously decide that the respondent shall make compensation in accordance with the law. If an applicant fails to request for administrative compensation when it applies for administrative reconsideration, when the reconsideration organ decides, in pursuance of the law, to revoke or change the tax, late fee and monetary penalty and mandatory measures for detaining and sealing up properties as determined in the former administrative act, may simultaneously order the applicant to refund the tax, late fee and monetary penalty to the applicant, lift the mandatory measures for detaining and sealing up properties, or make equivalent compensation. Article 43. A reconsideration organ shall make a decision of administrative reconsideration within 60 days from the day when it accepts an application. If it is unable to make such a decision within the prescribed time limit because the case is rather complex, upon approval of the person-in-charge of the reconsideration organ, it may properly extend the time limit and inform the applicant and the respondent of the extension of time limit, which shall not exceed 30 days at most. After a reconsideration organ has made a decision of administrative reconsideration, it shall formulate a written decision and affix its seal. As soon as a decision of administrative reconsideration is served to a party concerned, it takes effect. Article 44. The respondent shall execute the decision of administrative reconsideration. If the respondent fails to do or delays the execution of the decision of administrative reconsideration, it shall be ordered to execute the decision within a time limit by the reconsideration organ or the relevant administrative organ at the higher level. Article 45. Where an applicant fails to lodge a lawsuit and refuses to execute the decision of administrative reconsideration or refuses to execute the final decision of administrative reconsideration, the following requirements shall be observed: (1) The administrative reconsideration decision on the specific administrative act shall be maintained, and shall be enforced by the administrative organ that takes the specific administrative act in accordance with the law or by the people's court upon application; (2) The administrative reconsideration decision on the specific administrative act shall be changed, and shall be enforced by the reconsideration organ in accordance with the law or by the people's court upon application; CHAPTER VIII SUPPLEMENTARY PROVISIONS Article 46. Any of the reconsideration organs, the personnel of and the respondents who violate the Administrative Reconsideration Law and the present Rules in the activities of taxation administrative reconsideration shall be subject to legal liabilities in accordance with Article 6 of the Administrative Reconsideration Law of the People's Republic of China. Article 47. When accepting the taxation administrative applications, no reconsideration organ may charge the applicants any fees. Article 48. When accepting, examining and deciding cases of taxation administrative reconsideration, a reconsideration organ may use a special administrative reconsideration seal. The special administrative reconsideration seal shall have equal validity to that of the seal of the administrative organ. Article 49. The calculation of the time limits for administrative reconsideration and the service of documents related to administrative reconsideration shall be calculated in accordance with the provisions on time limit and service in the Civil Procedural Law. The terms "5 days" and "7 days" mentioned in the provisions on the time limits for administrative reconsideration refer to working days, excluding holidays. Article 50. When handling cases of administrative reconsideration, the tax organs shall use the prescribed documental formats, which include: (1) Oral Administrative Reconsideration Application Form; (2) Non-acceptance Decision; (3) Notice about Reconsideration Acceptance Decision; (4) Notice about Administrative Reconsideration; (5) Notice about Order To Accept; (6) Notice about Order To Execute; (7) Notice about Provision of Response; (8) Notice about Suspension of Execution; (9) Notice about Suspension of Administrative Reconsideration; (10) Notice about Termination of Administrative Reconsideration; (11) Notice about Decision of Extension; (12) Taxation Administrative Reconsideration Decision; (13) Regulatory Document Transmittance Letter (1); and (14) Regulatory Document Transmittance Letter (2) Article 51. The power to interpret the present Rules shall remain with the State Administration of Taxation. Article 52. The present Rules shall be implemented as of May 1, 2004. The Rules for Taxation Administrative Reconsideration (for Trial Implementation) (No. 177 (1999)) issued by the State Administration of Taxation on September 23, 1999 shall be abolished simultaneously. |
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