State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), has decided to make the following amendments to the Rules for Tax Administrative Reconsideration: 1. The first item of the first paragraph of Article 19 is amended as: "(1) If you are dissatisfied with the specific administrative act of the State Taxation Bureau of a city with separate plans, apply to the State Taxation Bureau of People's Republic of China (PRC) for administrative reconsideration; If you are dissatisfied with the specific administrative act of the local taxation bureau of a city with separate plans, you can choose to apply for administrative reconsideration to the provincial local taxation bureau or the people's government at the same level. " 2. Article 52 is amended as: "Evidence for administrative reconsideration includes the following types:" (1) documentary evidence; "(2) Physical evidence;" (3) Audio-visual materials; "(4) Electronic data;" (5) Testimony of witnesses; "(6) statements of the parties;" (7) Appraisal opinions; "(8) Records of inquests and on-site records." 3. One paragraph is added to Article 86 as the second paragraph: "If mediation is conducted during the suspension period, the trial period of administrative reconsideration shall not be counted." This decision shall come into force as of February 1 day, 1965. The Rules for Tax Administrative Reconsideration shall be revised according to this decision and re-promulgated.