The administrative reconsideration organ refers to the administrative organ that has the right to accept the application for administrative reconsideration, review the specific administrative act and make a ruling according to law.
Legal basis: tax administrative reconsideration rules
Article 16 Anyone who refuses to accept a specific administrative act of the State Taxation Bureau at all levels shall apply to the State Taxation Bureau at the next higher level for administrative reconsideration.
Seventeenth 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.
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.
Eighteenth People's Republic of China (PRC) State Taxation Administration of The People's Republic of China refuses to accept the specific administrative act, you can apply for administrative reconsideration to State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). 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.