Administrative reconsideration refers to an administrative act in which a citizen, a legal person or any other organization refuses to accept a specific administrative act made by the administrative subject, thinks that the specific administrative act of the administrative subject has infringed upon its legitimate rights and interests, and submits an application for reconsideration to the statutory administrative reconsideration organ according to law, and the administrative reconsideration organ reviews the legality and appropriateness of the specific administrative act according to law and makes an administrative reconsideration decision. It is a method for citizens, legal persons or other organizations to solve administrative disputes through administrative remedies.
What is the procedure for applying for administrative reconsideration?
(1) Application
1, application time limit. The applicant shall apply for administrative reconsideration within 60 days from the date of knowing that the administrative act of the respondent has been made (except as otherwise provided by law). 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.
2. Application conditions.
(1) The applicant is a relative who thinks that the administrative act infringes upon his lawful rights and interests;
(2) There is a clear respondent;
(3) There are specific reconsideration requests and factual basis;
(4) It belongs to the scope of applying for administrative reconsideration according to law;
(5) The corresponding application for administrative reconsideration belongs to the jurisdiction of the administrative reconsideration organ;
(6) Meet other conditions stipulated by laws and regulations.
3. Application method. The applicant may apply for administrative reconsideration in writing or orally; Where an oral application is made, the administrative reconsideration organ shall record the basic information of the applicant, the request for administrative reconsideration, the main facts, reasons and time for applying for administrative reconsideration on the spot.
4. Application for administrative reconsideration. When the applicant applies for administrative reconsideration to the administrative reconsideration organ in writing, the application for administrative reconsideration submitted shall contain the following contents:
(1) If the applicant is a citizen, the name, gender, age, occupation and address of the citizen. If the applicant is a legal person or other organization, the name, address and legal representative of the legal person or organization;
(2) the name and address of the respondent;
(3) Reasons and requirements for applying for administrative reconsideration;
(4) the date of filing the application for reconsideration.
(4) Decide
1, time limit for making reconsideration decision. The administrative reconsideration organ shall make an administrative reconsideration decision within 60 days from the date of accepting the application for administrative reconsideration; However, the time limit for administrative reconsideration prescribed by law is less than 60 days. If the situation is complicated and it is impossible to make an administrative reconsideration decision within the prescribed time limit, it may be appropriately extended with the approval of the person in charge of the administrative reconsideration organ, and the applicant and the respondent shall be informed; But the extension period shall not exceed 30 days at most.
Legal basis:
Article 17 of the Rules for Tax Administrative Reconsideration
If you are dissatisfied with the specific administrative acts of local tax bureaus at all levels, you can choose to apply for administrative reconsideration to the local tax bureau at the next higher level or the people's government at the same level of the tax bureau.
Where the people's congresses of provinces, autonomous regions and municipalities directly under the Central Government, their standing committees and people's governments have other provisions on the jurisdiction of administrative reconsideration of local taxation bureaus, those provisions shall prevail.
Article 18 of the Rules for Tax Administrative Reconsideration
Refuses to accept the specific administrative act of State Taxation Administration of The People's Republic of China, apply for administrative reconsideration to State Taxation Administration of The People's Republic of China. If the applicant refuses to accept the administrative reconsideration decision, he may bring an administrative lawsuit to the people's court or apply to the State Council for a ruling. The State Council's decision is final.
Article 19 of the Rules for Tax Administrative Reconsideration
If you are dissatisfied with the specific administrative act of the following tax authorities, you shall apply for administrative reconsideration in accordance with the following provisions:
(1) To apply for administrative reconsideration to the provincial tax bureau if it refuses to accept the specific administrative act of the municipal tax bureau under separate state planning.
(2) If they are dissatisfied with the specific administrative acts of the inspection bureaus of tax offices (sub-bureaus) and tax bureaus at all levels, they shall apply for administrative reconsideration to their tax bureaus.
(3) To apply for administrative reconsideration to the tax authorities at the next higher level if they are dissatisfied with a specific administrative act made by two or more tax authorities; Refuses to accept the specific administrative act made by the tax authorities and other administrative organs, and applies for administrative reconsideration to the administrative organ at the next higher level.
(4) To apply for administrative reconsideration to the tax authority at the next higher level of the tax authority that continues to exercise its functions and powers if it refuses to accept the specific administrative act made by the revoked tax authority before revocation.
(5) To apply for administrative reconsideration to the tax authority that made the decision on administrative penalty if it refuses to accept the decision made by the tax authority that fails to pay the fine plus the penalty within the time limit. However, those who are dissatisfied with the fine and the additional fine shall apply for administrative reconsideration to the tax authority at the next higher level of the tax authority that made the decision on administrative punishment.
Under any of the circumstances listed in items (2), (3), (4) and (5) of the preceding paragraph, the applicant may also submit an application for administrative reconsideration to the local people's government at the county level where the specific administrative act occurred, and the local people's government at the county level that accepts the application shall forward it according to law.