If you are involved in the lawsuit as a defendant, you should submit a defense to the court on time, prepare the corresponding evidence, and actively conduct cross-examination in court. The defendant shall, within 15 days from the date of receiving the copy of the indictment, submit to the people's court the evidence of the administrative act and the normative documents on which it is based, and submit a reply. The people's court shall send a copy of the defense to the plaintiff within five days from the date of receiving the defense. Article 67 of the Administrative Procedure Law, the people's court shall send a copy of the indictment to the defendant within five days from the date of filing the case. The defendant shall, within 15 days from the date of receiving the copy of the indictment, submit to the people's court the evidence of the administrative act and the normative documents on which it is based, and submit a reply. The people's court shall send a copy of the defense to the plaintiff within five days from the date of receiving the defense. If the defendant does not submit a reply, it will not affect the trial of the people's court.
The administrative litigation process is as follows:
1 The people's court shall submit a complaint to the people's court within five days from the date of filing the case. If the defendant submits a reply within the specified date, the people's court shall send a copy of the reply to the plaintiff within five days from the date of receiving the reply;
2, the court to meet the conditions of prosecution, within the scope of the case to be accepted, not to meet the conditions, will not be accepted;
3. A collegial panel composed of judges or judges and jurors;
4. Conduct a trial. According to the evidence and materials submitted by both parties, the court examines the legality of specific administrative acts;
5. Sentence. If a judgment is pronounced in court, the judgment shall be sent within ten days; If the sentence is pronounced regularly, a written judgment will be issued immediately after the sentence is pronounced. If a party refuses to accept or disagrees with the judgment, he may appeal to the people's court at the next higher level within the statutory time limit.
To sum up, some tax administrative actions made by tax authorities can be directly brought to court without reconsideration, and some must be brought to court after administrative reconsideration, and they can only be brought to court if they are dissatisfied with the reconsideration results.
Legal basis:
Article 34 of the Administrative Procedure Law
The defendant bears the burden of proof for the administrative act, and shall provide the evidence and normative documents on which the administrative act is based. If the defendant fails to provide evidence or fails to provide evidence within the time limit without justifiable reasons, it shall be deemed that there is no corresponding evidence. However, the sued administrative act involves the legitimate rights and interests of a third party, unless the third party provides evidence.
Article 35
In the course of litigation, the defendant and his agent ad litem shall not collect evidence from the plaintiff, the third party and the witness on their own.