Legal basis: Article 15 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection. A taxpayer's written complaint may be submitted in person, by post or by fax, and the complaint materials shall contain the following items: (1) the name, address and contact information of the complainant; (two) the name of the complained unit or the complained individual and its subordinate units; (three) the complaint request, the main facts and reasons;