If the applicant refuses to accept the specific tax administrative act made by the dispatched office of the tax authority and applies for reconsideration, the dispatched office shall be the respondent;
If the applicant refuses to accept the withholding behavior made by the withholding agent and applies for reconsideration, the competent tax authority of the withholding agent shall be the respondent;
If the applicant refuses to accept a specific administrative act made by two or more administrative organs in the same name, the administrative organ that made the specific administrative act shall be the same respondent;
If the applicant refuses to accept the tax collection behavior made by the unit entrusted by the tax authorities, the entrusted tax authorities shall be the respondent;
If the applicant refuses to accept the specific administrative act made by the revoked tax authority before it is revoked, the tax authority that continues to exercise its functions and powers shall be the respondent.