For taxpayers, in order to safeguard their legitimate rights and interests and exercise the right given by law to ask the tax authorities to reconsider their administrative actions, they must first apply for reconsideration in accordance with the provisions of laws and regulations. The current Tax Administrative Reconsideration Rules have made special provisions on this.
(1) Taxpayers and other taxpayers who are dissatisfied with the tax collection behavior made by the tax authorities shall first apply for administrative reconsideration to the reconsideration organ, and then bring a lawsuit to the people's court if they are dissatisfied with the reconsideration decision.
Where an applicant applies for administrative reconsideration in accordance with the provisions of the preceding paragraph, he must first pay or remit the tax, late payment fee or provide corresponding guarantee in accordance with the tax decision of the tax authorities before applying for administrative reconsideration according to law.
(2) If an applicant refuses to accept a specific tax administrative act other than taxation made by the tax authorities, he may apply for administrative reconsideration or bring an administrative lawsuit directly to the people's court.
(3) The applicant may file an application for administrative reconsideration within 60 days after learning that the tax authorities have made a specific administrative act.
If the legal application period is delayed due to force majeure or other legitimate reasons such as obstacles set by the respondent, the application period will continue to be counted from the date when the obstacles are removed.
(four) the applicant may apply for administrative reconsideration in writing or orally; Where an oral application is made, the 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.
(5) Taxpayers or other tax parties who file administrative reconsideration according to law are applicants for tax administrative reconsideration, specifically taxpayers, withholding agents, tax payment guarantors and other tax parties.
If a citizen who has the right to apply for administrative reconsideration dies, his close relatives may apply for administrative reconsideration; A citizen who has the right to apply for administrative reconsideration is a person with no capacity or limited capacity, and his legal representative may apply for administrative reconsideration on his behalf.
Where a legal person or other organization that has the right to apply for administrative reconsideration is merged, divided or terminated, the legal person or other organization that inherits its rights may apply for administrative reconsideration.
Other citizens, legal persons or other organizations that apply for administrative reconsideration and have an interest in the specific administrative act. Can participate in administrative reconsideration as a third person.
The applicant and the third party may entrust an agent to participate in the administrative reconsideration on their behalf; The respondent shall not entrust an agent to participate in the administrative reconsideration.
(6) If a taxpayer or other taxpayer refuses to accept a specific administrative act of a tax authority and applies for administrative reconsideration, the tax authority that has undertaken the specific administrative act is the respondent.
(seven) the applicant applies for administrative reconsideration to the reconsideration organ, which has accepted it, and the applicant cannot bring a lawsuit to the people's court within the statutory time limit for administrative reconsideration; If the applicant brings an administrative lawsuit to the people's court, and the people's court has accepted it according to law, it may not apply for administrative reconsideration.