Tax administrative litigation can be filed within 15 days from the date of receipt of the reconsideration decision; however, if a citizen, legal person or other organization directly files a lawsuit with the People's Court, it should know or should know that the administrative decision has been made. Filed within six months from the date of the act.

Legal Basis

Article 45 of the "Administrative Procedure Law of the People's Republic of China"

Citizens, legal persons or other organizations are dissatisfied with the review decision , you can file a lawsuit with the People's Court within fifteen days from the date of receipt of the reconsideration decision. If the review authority fails to make a decision within the time limit, the applicant may file a lawsuit with the People's Court within fifteen days from the expiration of the review period. Except as otherwise provided by law.

Article 46

Citizens, legal persons or other organizations that file a lawsuit directly with the People's Court shall file the lawsuit within six months from the date they knew or should have known that the administrative act was taken. . Except as otherwise provided by law.

If a lawsuit over real estate is filed more than twenty years from the date of the administrative action, and if any other case is filed more than five years from the date of the administrative action, the People's Court will not accept it.