Tax administrative reconsideration is generally required to be filed within 60 days, counting from the date when the parties know the specific administrative act. If a party applies for reconsideration within the time limit, the reconsideration organ shall not accept it unless otherwise provided by law.

legal ground

Article 6 of People's Republic of China (PRC) Administrative Reconsideration Law

Under any of the following circumstances, citizens, legal persons or other organizations may apply for administrative reconsideration in accordance with this Law:

(a) refuses to accept the administrative punishment decisions made by the administrative organ, such as warning, fine, confiscation of illegal income, confiscation of illegal property, order to suspend production or business, temporary suspension or revocation of license, temporary suspension or revocation of license, administrative detention, etc. ;

(2) Refusing to accept administrative compulsory measures such as restricting personal freedom or sealing up, distraining or freezing property made by administrative organs;

(eleven) that other specific administrative acts of administrative organs infringe upon their legitimate rights and interests.

Article 9

Citizens, legal persons or other organizations that a specific administrative act infringes upon their legitimate rights and interests may apply for administrative reconsideration within 60 days from the date of knowing the specific administrative act; However, unless the application period prescribed by law exceeds 60 days.

If the statutory application period is delayed due to force majeure or other legitimate reasons, the application period shall continue to be counted from the date when the obstacle is removed.