The inspection bureau shall, within 90 days from the date of filing the case, make a decision on administrative treatment or punishment or conclude that there is no tax violation. If the case is complicated and needs to be postponed, it may be postponed for no more than 90 days with the approval of the director of the tax bureau; In case of special circumstances or force majeure, it shall be approved by the deputy director of the tax bureau at the next higher level, and a reasonable extension period shall be determined.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.

Twenty-ninth in addition to the tax authorities, tax personnel and units and personnel entrusted by the tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.

Article 30 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations. When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.