(February 24, 2004 order of the State administration of taxation released 8th) Chapter I General provisions article in order to prevent and correct the specific administrative acts of tax authorities illegal or improper, and protect the legitimate rights and interests of taxpayers and other parties, protection and supervision of the tax authorities shall exercise functions under the People's Republic of China administration reconsideration law and the People's Republic of China and other relevant provisions of the law on tax collection and management, these rules are formulated.
Article II taxpayers and other parties considered violations of their legitimate rights and interests of specific administrative acts of tax authorities, may apply for administrative reconsideration of tax administrative reconsideration organs according to law; the tax administrative reconsideration organs accepting an application for administrative reconsideration, administrative reconsideration decisions are made, these rules shall apply.
Tax administrative reconsideration organs mentioned in article III of these rules (hereinafter referred to as the administrative body), refers to accepting an application for administrative reconsideration, to review the specific administrative act and make decisions of administrative reconsideration of tax authorities.
Fourth article reconsideration organ is responsible for tax legal work of institutions (following referred to legal work institutions) specific handle administrative reconsideration matters, perform following duties: (a) accepted administrative reconsideration application; (ii) to about organization and personnel survey forensics, check out file and information; (three) review application administrative reconsideration of specific administrative behavior whether legal and appropriate, developed administrative reconsideration decided; (four) processing or transferred on this rules Nineth article by column about provides of review application;
(Five) on was applicants violation administrative reconsideration method and the this rules provides of behavior, in accordance with provides of permission and program proposed processing recommends; (six) handle for refuses to administrative reconsideration decided filed administrative litigation of sued matters; (seven) on subordinate tax organ of administrative reconsideration work for check and supervision; (eight) handle administrative reconsideration case of compensation matters; (nine) handle administrative reconsideration, and litigation, and compensation, case of statistics, and report and archive work.
Tax authorities at all levels should establish and improve a legal working body, staffed with full-time administrative review and responding to staff, ensure the smooth work of the administrative review, the respondent.
Fifth body for reconsideration must strengthen the sense of responsibility and service awareness, establishing the concept of administration by law, earnestly fulfill their duties of administrative reconsideration, loyal to the law, and ensure the correct implementation of the law, and any mistake shall be corrected; administrative reconsideration shall follow the lawful, fair, open, timely, and convenient principle.
Sixth the taxpayer and the other party refuses to accept the decision on administrative reconsideration, in accordance with the administrative procedure law of the people's Court to file an administrative lawsuit in accordance with.
Article of the tax authorities at all levels of administrative reconsideration and litigation costs in administration expenses. Second chapter tax administrative reconsideration range eighth article reconsideration organ accepted applicants on following specific administrative behavior refuses to proposed of administrative reconsideration application: (a) tax organ made of tax behavior, including confirmed tax subject, and tax object, and tax range, and tax cuts, and duty-free and the rebate, and applies tax, and meter tax according to, and tax link, and tax term, and tax locations and tax levy way, specific administrative behavior and levy tax, and added received late fees and the withholding obligations people, and by tax organ delegate levy of units made of generation buckle generation paid, and
Collecting payment.
(B) the tax authorities to the tax revenue to preserve the measure: 1. written notice to the Bank or other financial institutions to freeze deposits, 2. arrest, seize commodities, goods or other property.
(C) the tax authorities failed to lift the protective measures, cause losses to the taxpayers and other legitimate rights and interests of the parties.
(Iv) the enforcement measures of the tax authority: 1. the written notice to the Bank or other financial institution if the deposit withheld taxes; 2. sale or auction to distrain the commodities, goods or other property.
(E) tax authorities of administrative punishment: 1. a fine 2. confiscation of property and illegal income; 3. cessation of rights to export tax rebates.
(Six) tax organ not law handle or replies of behavior: 1. not approval tax or export rebate; 2. not arrived buckle tax; 3. not returned tax; 4. not issued tax registration card, and sale invoice; 5. not issued-paid voucher and issued notes; 6. not finds for VAT general taxpayers; 7. not approved extension declared, and approved extension paid tax.
(G) cancel VAT general taxpayer to the tax authority.
(H) the collection of invoices, suspend the sale invoices.
(I) order the taxpayer to provide the tax authorities tax payment guaranty or failing to confirm the tax payment guarantee effective action.
(J) report to the tax authorities shall be given not reward behavior.
(11) the tax authorities to notify the authorities to stop the behavior.
(12) other specific administrative act undertaken by the tax authorities.
Nineth article taxpayers and the other party think tax organ of specific administrative behavior by according to of following provides not legal, in on specific administrative behavior application administrative reconsideration Shi, can together to reconsideration organ proposed on the provides of review application: (a) national tax General and State other sector of provides; (ii) other levels tax organ of provides; (three) place levels Government of provides; (four) place Government work sector of provides.
The provisions in the preceding paragraph does not contain regulations.
Chapter III jurisdiction article tenth of the tax administrative reconsideration of specific administrative acts of tax authorities at all levels, to which the tax authority may apply for administrative reconsideration.
The provinces, autonomous regions and municipalities specific administrative acts of local taxation, can contribute to the State administration of taxation or provincial, autonomous regional and municipal people's Governments may apply for administrative reconsideration. 11th specific administrative acts of the State administration of taxation, State administration of taxation may apply for administrative reconsideration.
Refuses to accept the decision on administrative reconsideration, the applicant can bring administrative proceedings, can also be applied to the State Council ruled that award for the final decision of the State Council.
12th on the tenth of the present rules, the 11th article other than the tax organs, organizations such as specific administrative acts, may apply for administrative reconsideration in accordance with the following provisions: (a) specific to the bureaus of administrative acts, to the provincial tax Bureau to apply for administrative reconsideration.
(B) the tax inspection department, the Inland Revenue Department at all levels and specific administrative acts, the competent tax authority may apply for administrative reconsideration.
(C) withholding tax acts to the withholding, the withholding of the tax authority to the supervisor level, the tax authority may apply for administrative reconsideration on; units commissioned by the tax authorities collect tax acts, the delegate level on the tax authority may apply for administrative reconsideration of tax authorities.
(D) the internal revenue service (audit, tax) with the local taxation Bureau (Bureau of audit, tax), tax authorities and other administrative bodies of a joint investigation of tax-related cases, shall, in accordance with their respective statutory terms of reference, agreed separately given the specific administrative act, specific administrative acts shall be made together.
The internal revenue service (audit, tax) with the local taxation Bureau (Bureau of audit, tax) common specific administrative acts, administrative reconsideration application to the State administration of taxation; tax authorities together with other administrative bodies the specific administrative act undertaken, apply to their common administrative organ at a higher level of administrative review.
(E) revocation of tax authorities by specific administrative act undertaken before the revocation of, to continue to exercise its powers of taxation authorities apply for administrative reconsideration of tax authorities at a higher level.
The preceding paragraph (b), (c), (d) and (e) one of the circumstances listed, applicants can also provide specific administrative acts of local people's Governments at the county level for administrative reconsideration under the local people's Governments at the county level are transferred according to law.
Fourth chapter of tax administrative reconsideration 13th respondent may know specific administrative act the tax authorities brought within 60 days from the date an application for administrative reconsideration.
Due to force majeure or other legitimate reasons such as being obstacles to the applicant delayed statutory application period, barriers continue to run from the date of the application period.
14th taxpayer or withholding agent and tax payment guarantor on the eighth of these rules (a) and (f) 1th, 2, 3 acts, you should apply to the reconsideration of administrative reconsideration, administrative review decision, you can bring administrative proceedings.
According to the provisions of the preceding paragraph may apply for administrative reconsideration of the applicant must be in accordance with the tax authorities in accordance with laws and administrative regulations to determine the amount, duration, pay or remit taxes and late fees, or provide appropriate guarantees before they can actually pay taxes and late fees or the guarantees to be provided by specific administrative acts of tax authorities apply for administrative reconsideration within 60 days from the date of the confirmation. The applicant to provide security in the form of guarantee, mortgage and pledge. Specific administrative acts of tax authorities shall on suretyship, credit review, does not have the qualifications prescribed by law, or their inability to guarantee, the right to refuse.
Specific administrative acts of tax authorities shall set forth the mortgagor, the pledgor to provide mortgage guarantees, collateral review does not meet the legal requirements of mortgage guarantee, hypothecation, does not confirm.
15th rule of applicants to the eighth paragraph (a) and (f) 1th, 2, and 3 orders other than the specific administrative acts, may apply for administrative reconsideration, or directly to the Court of administrative proceedings.
16th the applicant may apply for administrative reconsideration, written or oral application; oral application, the administrative body shall record the applicant's basic situation, administrative reconsideration request, apply for administrative reconsideration of the main facts, reasons and time.
17th administrative review of taxpayers and other parties to tax administration reconsider applicants, specifically refers to taxpayers, withholding agents, tax payment guarantor and other parties. Citizens of the right to apply for administrative reconsideration, his near relatives may apply for administrative reconsideration; citizens of the right to apply for administrative reconsideration is no capacity or with limited capacity, legal representative or agent may apply for administrative reconsideration.
Right to apply for administrative reconsideration of the legal person or other organization of merger, Division or termination that succeeds to its rights and obligations of the legal person or other organization may apply for administrative reconsideration.
And has an interest in applying for administrative reconsideration of specific administrative act of the other citizens, legal persons or other organizations, may participate as a third party administrative reconsideration.
Relative who, though not a specific administrative act, but their rights are directly in the specific administrative act deprived, restricted or were given the obligation of the third party, when the administrative relative person does not apply for administrative reconsideration, you can separately apply for administrative reconsideration.
On behalf of the applicant, the third party may entrust an agent to participate in the administrative reconsideration; the respondent shall not entrust an agent to participate in the administrative reconsideration.
18th taxpayers and other parties on the specific administrative acts of tax authorities may apply for administrative reconsideration, the specific administrative acts of tax authorities is made on the respondent.
19th the applicant to apply for administrative reconsideration, reconsideration, reconsideration has been accepted, during the term of statutory administrative reconsideration shall not bring administrative proceedings the applicant applicants bring administrative proceedings, has been accepted by the peoples Court shall apply for administrative reconsideration. Fifth chapter Tax Administration reconsider accepting 20th body for reconsideration after receipt of an application for administrative reconsideration should be reviewed in the 5th, deciding whether to accept.
Application for administrative reconsideration for does not comply with the rules, decide not to accept, and to inform the applicant in writing.
On has following case one of of administrative reconsideration application, decided not accepted: (a) not belongs to administrative reconsideration of by case range; (ii) over statutory of application term; (three) no clear of was applicants and administrative reconsideration object; (four) has to other statutory reconsideration organ application administrative reconsideration, and was accepted; (five) has to court filed administrative litigation, Court has accepted; (six) applicants on tax occurred dispute, no by provides paid clear tax, and late fees, and no provides guarantees or guarantees invalid;
(G) the applicant is not eligible.
Do not fall within the accepted an application for administrative reconsideration, it shall notify the applicant to the relevant review authority.
Reconsideration after receipt of an application for administrative reconsideration does not review and decided not to accept the prescribed in the preceding paragraph is deemed accepted.
Article 21st to meet the requirements of an application for administrative reconsideration, reconsideration a legal working body shall be accepted from the date of receipt; accepts an application for administrative reconsideration, and shall inform the applicant in writing.
Article 22nd shall first apply to the reconsideration of administrative reconsideration, administrative review decision to initiate specific administrative acts in administrative litigation to the people's Court, reconsideration decision inadmissible or accepted within the review period do not respond, the taxpayer and the other party on the date of receipt of the written decision of inadmissibility or administrative reconsideration within 15th expiry date, filed administrative proceedings to a people's Court according to law.
In accordance with the provisions of this rule 43rd extension of administrative review, to extend the time for administrative reconsideration after the expiry time.
23rd payer and other parties concerned apply for administrative reconsideration, administrative body without any justified reason, inadmissible and the applicants have not filed a suit before the administrative litigation, higher tax authority shall order the inadmissible; if necessary, higher tax authority can also be accepted.
24th non-stopping enforcement during administrative review specific administrative act; but one of the following circumstances, you can stop the implementation of: (I) is deemed necessary to suspend the (ii) body for reconsideration deems it necessary to suspend, (iii) the applicant ceases to perform, reconsideration organ considers the request to be reasonable, decided to suspend the (iv) suspension of execution of legal provisions.
25th article administrative reconsideration during, has following case one of of, administrative reconsideration suspended: (a) application people death, must waiting for its heir showed that whether participate in administrative reconsideration of; (ii) applicants lost capacity, yet determine statutory agent of; (three) as party party of administrative organ, and corporate or other organization terminated, yet determine its right obligations bear people of; (four) for force majeure reasons, led reconsideration organ temporarily cannot survey understand situation of;
(Five) in accordance with this rules 39th article and 40th article, law on specific administrative behavior of according to for processing of; (six) case of results must to another a case of review results for according to, and another a case yet concluded of; (seven) applicants requests was applicants perform statutory duties, was applicants is perform of; (eight) other should suspended administrative reconsideration of case. Suspension of administrative reconsideration shall inform the parties in writing.
Suspension of administrative review cases eliminated, should immediately resume the administrative review. 26th article administrative reconsideration during, has following case one of of, administrative reconsideration terminated: (a) in accordance with this rules 38th article provides withdrawn administrative reconsideration application of; (ii) administrative reconsideration application accepted Hou, found other reconsideration organ or court has first Yu this organ accepted of; (three) application people death, no heir or heir gave up administrative reconsideration right of; (four) as applicants of corporate or other organization terminated Hou, its right obligations of bear people gave up administrative reconsideration right of
; Due to (a), (b) no reason to suspend administrative review at least 60 days to continue to review, termination of administrative reconsideration, but unless it is justified by (v) an application for administrative reconsideration after accepting, and found to be admissible.
Termination of administrative reconsideration shall inform the parties in writing.
Sixth chapter 27th administrative reconsideration evidence includes the following categories: (a) the documentary evidence and (ii) evidence, (iii) audio-visual materials; (d) the testimony of a witness, (e) the statements of the parties, (vi) expert conclusions; (VII) transcripts, field notes.
28th in the administrative review, the respondent bears the burden of proof for its specific administrative acts.
29th body for reconsideration review reconsideration cases, based on the facts of the case should be based on evidence.
30th body for reconsideration shall, in accordance with the specific circumstances of the case, from reviewing the legality of evidence in the following areas: (a) evidence of compliance with the statutory form, (ii) access to evidence compliance with laws, regulations, rules, judicial interpretations and requirements of other provisions; (c) would affect the validity of the evidence other illegal cases.
31st article reconsideration organ should according to case of specific situation, from following aspects review evidence of authenticity: (a) evidence formed of reasons; (ii) found evidence Shi of objective environment; (three) evidence whether for original, and original, copy pieces, and copies and original, and original whether match; (four) provides evidence of people or witnesses and party whether has interest relationship; (five) effect evidence authenticity of other factors. 32nd article following evidence material shall not as finalized according to: (a) violation statutory program collection of evidence material; (ii) to candid, and stole recorded, and hacking, means gets against others lawful rights and interests of of evidence material; (three) to inducements, and fraud, and stress, and violence, not due means gets of evidence material; (four) party no due causes beyond proof term provides of evidence material; (five) party no due reason refused to provides original, and original, and no other evidence confirmed,
And approved by the other party and not evidence of copying or reproduction (vi) cannot distinguish between truth and falsehood of evidentiary materials; (VII) does not correctly express the will of the testimony provided by the witnesses, (VIII) does not have the legitimacy and authenticity of other evidence.
A legal working body in accordance with this rule fourth paragraph (ii) gained on its responsibilities under the relevant materials shall not be used as evidence in support of specific administrative act of the applicant.
Article 33rd in the administrative review process, the respondent to the applicant and any other relevant organizations or individuals is not allowed to collect evidence.
34th the applicant and the third party may have access to the respondent's written responses, evidence, based on the specific administrative act, and other related materials, in addition to involving State secrets, business secrets or personal privacy, the administrative body may not refuse.
Seventh chapter article 35th tax administrative reconsideration decision reconsideration written reviews of an approach in principle, but requested by the applicant or when the Office of Legislative Affairs considers it necessary, should listen to the views of the applicant and the respondent and the third party, and to relevant organizations and researchers to understand the situation.
36th body for reconsideration of specific administrative act of the respondent on the basis of factual evidence and legal procedures, legal basis and set the comprehensive review of the legality and appropriateness of the content of rights and obligations.
37th Legislative Affairs Agency for reconsideration shall be from the date of accepting an application for administrative reconsideration in the 7th, the copy of the application for administrative reconsideration or administrative reconsideration request copies of transcripts sent by the applicant.
Being the applicant shall receive a copy of the application or from the date of application copies of transcripts in the 10th, submission of the written answers, and had to make a specific administrative act evidence, evidence and other relevant material.
Article 38th administrative review before a decision, to withdraw an application for administrative reconsideration of the applicant, may be withdrawn, but not to the same basic facts or reasons for reconsideration. 39th in applying for administrative reconsideration, the applicant, according to the provisions of this rule Nineth present a review of the relevant provisions of the application, reconsideration of the regulation are entitled to treatment, should be dealt with according to law on 30th; the right to treatment, should be dealt with in accordance with legal procedure in the 7th transferred the right to executive law and competence to deal with the administrative organ shall, within 60 days of treatment. During processing, suspended the review of specific administrative acts.
40th body for reconsideration of the respondent when making a review of the specific administrative act, which according to the illegal, the authorities competent to deal with, should be dealt with according to law on 30th; the right to treatment, should be dealt with in accordance with legal procedure in the 7th transferred the right to state law.
During processing, suspended the review of specific administrative acts. 41st article legal work institutions should on was applicants made of specific administrative behavior for legitimacy and appropriate sex review, proposed views, by reconsideration organ head agreed, according to following provides made administrative reconsideration decided: (a) specific administrative behavior finds facts clear, evidence, applies according to right, program legal, content appropriate of, decided maintained; (ii) was applicants not perform statutory duties of, decided its in must term within perform; (three) specific administrative behavior has following case one of of, decided revoked, and
Change or confirm the specific administrative act illegal; decides to revoke or confirm the specific administrative act illegal, may instruct the respondent in new specific administrative act is made within a certain period: 1. the main facts are not clear and the evidence is insufficient; 2. According to the error 3. violation of legal procedures, 4. exceed or abuse; 5. obvious inappropriateness of a specific administrative act.
The administrative body orders the respondent conducted a specific administrative act, the applicant may, on the same facts and grounds and the original specific administrative act the same or essentially the same specific administrative act; but the reconsideration to the original specific administrative act's violation of legal procedures and decided to withdraw, the respondent conducted a specific administrative act, not subject to the foregoing restrictions.
(D) the respondent is not submitted in accordance with the provisions of this rule 37th written replies submitted the original specific administrative act evidence, evidence and other relevant material, considered the specific administrative act, there is no evidence, based on, decided to revoke the administrative act. Major, difficult or an application for administrative reconsideration, reconsideration should be decided collectively.
Major, difficult or an application for administrative reconsideration criteria, determined by the administrative body itself.
42nd in applying for administrative reconsideration, the applicant can request administrative compensation together, reconsideration in accordance with the relevant provisions of the State compensation law shall be compensated, in deciding to revoke or alter a specific administrative act or confirm when the specific administrative act illegal, should be decided by the applicant shall be subject to compensation.
In applying for administrative reconsideration, the applicant did not submit requests for administrative compensation, reconsideration organ decides to revoke or change the original specific administrative act of taxes, fees, fines, and the seizure, seizure of property and other coercive measures, and shall at the same time ordering the applicant to refund tax, surcharge and fines, mandatory measures such as release of property from seizure, attachment, or compensation for the price. 43rd body for reconsideration shall, within 60 days from the date of acceptance of the application of administrative reconsideration decision.
Situation is complex, cannot make a reconsideration decision within the prescribed period, approved by the head of the administrative body for reconsideration may be appropriately extended, and inform the applicant and the respondent but extend the deadline up to 30th.
Administrative reconsideration decision reconsideration shall make a written administrative reconsideration decision, and stamped with a seal.
Once the administrative reconsideration decision is served, shall come into legal effect.
44th the respondent shall perform the administrative reconsideration decision.
Respondent fails to perform or unwarranted delay in the fulfilment of decisions of administrative reconsideration, reconsideration or the higher administrative authority shall order the deadline to fulfil.
Article 45th applicant fails to bring or carry out an administrative reconsideration decision, or failure to perform a final administrative decision, in accordance with the following provisions: (a) maintain a specific administrative act of an administrative reconsideration decision, enforced by administrative organs in accordance with the specific administrative act, or the people's Court for compulsory execution.
(B) change the specific administrative act of an administrative reconsideration decision, legally enforced by the administrative body, or the people's Court for compulsory execution.
46th body for reconsideration, reconsideration of the eighth chapter, schedule staff and tax administrative reconsideration of the respondent, a violation of administrative reconsideration law and these rules of behavior, according to the People's Republic of China administration reconsideration law the provisions of the sixth chapter, shall be investigated for legal responsibility.
47th authorities accept the tax administrative reconsideration petition for reconsideration shall not charge any fee to the applicant. 48th body for reconsideration in the acceptance, examination, decisions in the tax administrative reconsideration cases, you can use the Special seal for administrative reconsideration.
Administrative review special stamps with the Executive shall have the same effect in the administrative review.
Calculated during the 49th of administrative reconsideration and administrative reconsideration service of instruments, in accordance with the provisions of the code of civil procedure, service during implementation.
The rules on administrative reconsideration period on "5th", "7th" requirement refers to working days, excluding holidays. 50th tax authorities should handle administrative reconsideration cases document format, where applicable. Instruments format including: (a) oral application administrative reconsideration registration form; (ii) not accepted decided book; (three) accepted reconsideration notice; (four) administrative reconsideration told book; (five) ordered accepted notice; (six) ordered perform notice; (seven) proposed replies notice; (eight) stop implementation notice; (nine) administrative reconsideration suspended notice; (10) administrative reconsideration terminated notice; (11) decided extension notice; (12) tax administrative reconsideration decided
(13) the normative documents are forwarded to letter (a); (14) normative documents are forwarded to letter (b).
51st is responsible for the interpretation of the rules by the State administration of taxation. 52nd this rule shall come into force on May 1, 2004.
September 23, 1999, State administration of taxation to tax [tax administrative reconsideration rules issued in document 1999]177 (draft) repealed simultaneously. 附:税务行政复议文书格式
税务行政复议文书格式之一
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口头申请行政复议登记表
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(Special seal for review).............................. ...
Oral application for reconsideration the query number: __________ (the applicant) appealed against the ________________ (the respondent) ____ ____ ____ year month day of ______________ (taxes specific administrative acts), to ____ ____ ____ year month day presented an oral application for reconsideration.
Note: this saved by the applicant, for the query. =Tbl/> tax administrative reconsideration document format b = inadmissibility decisions of tax after the book without words () applicant: name age ______ sex ______ ________ address __________________ (legal entity or other organization name __________________ address ___________ _______ Name of the legal representative or principal responsible person ____________________) applicant: name address ________________ __________________ applicant respondent ______ ______ ______ year month day (a specific administrative act) against made-----------
Political reconsideration request, upon review, the Authority considers that: (does not meet the criteria of the specific case), under the Chinese--------------people's Republic of China administration reconsideration law article 17th and ______ of the regulations, the authorities decided not to accept.
(Such as the applicants in a tax dispute with the tax authorities on the issue, stated that is not satisfied with this decision, in accordance with the People's Republic of China administration reconsideration law provisions of 19th, from the date of the receipt of the written decision of the 15th to the __ _____ court administrative proceedings within. Exclusive use of administrative reconsideration or date of administrative reconsideration organs seal =tbl/> tax administrative reconsideration of document format = accept the reconsideration notice tax after being three words () (the applicant): you (you) against (respondent) ___ ______ ______ ___ Year month day (taxes specific line--------------governance practices) reconsideration request has been received.
Upon examination, the decision on the date of receipt of the application for reconsideration (day of ______ years and ______ months-______-) is admissible. Exclusive use of administrative reconsideration or date of administrative reconsideration organs seal =tbl/> tax administrative reconsideration document format of four = complex divisions of tax administrative reconsideration notice () (the applicant):------you (you) of ____ years
____ Day of ____ months (the respondent) ____ ____ ____ year month day (----------tax specific administrative act) submitted an application for administrative reconsideration, to according to law (the administrative reconsideration organ).
-The-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the received this told book Hou please according to People's Republic of China administrative reconsideration method Nineth article provides of administrative reconsideration term, to (administrative reconsideration organ) application administrative reconsideration (since proposed administrative reconsideration application of day up to received this told book-the-the-the-the-the-the-the-the of day check of time, regardless of into statutory application term).
By procuration. Exclusive use of administrative reconsideration or date of administrative reconsideration organs seal =tbl/> tax administrative reconsideration notice v = order accepted instrument complex tax liability (), (being ordered to accept authority):-------------( The applicant) against (tax specific administrative act of the respondent) to ____ ____ ____ year month day you--------------------------apply for administrative reconsideration, you body in ____ ____ ____ year month day inadmissibility decisions. Upon review of the application for reconsideration consistent with the People's Republic of China administrative review provisions of the Act, shall be admissible.
According to the People's Republic of China administration reconsideration law provisions of 20th, please your body from the date of receipt of this notice the admissibility of the application for administrative reconsideration in the 5th.
Notice is hereby given that. Seal of the Special seal for administrative reconsideration or administrative reconsideration organ date cc: (applicant)----=tbl/> the tax administrative reconsideration notice six = ordered to perform instrument complex responsibilities assumed tax (), (being ordered to carry out the
Organ):-the-the-the-the-the-the-the-the-the-the-the (applicants) refuses to you organ (tax specific administrative behavior) application administrative reconsideration a case, this organ has made-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the administrative reconsideration decided (____ tax complex summary Word () subsection,), and Yu ____ years ____ months ____ day served you organ, you organ has still not perform.
According to the People's Republic of China administration reconsideration law provisions of 32nd, invite you to ____ ____ ____ year month day to comply with the administrative reconsideration decision and will fulfil the written report on the results of the Agency.
Notice is hereby given that.
Seal of the Special seal for administrative reconsideration or administrative reconsideration organ date cc: (applicant)--=tbl/>-Tax Administration reconsider tax notice seven = response instruments raised complex answer Word () (the applicant): ----------(Applicant) refuses to accept your authority (taxes specific administrative act) submitted an application for administrative reconsideration, this organ-------------------it has to be accepted.
According to People's Republic of China administrative reconsideration method 23rd article of provides, now will administrative reconsideration applications copy (oral application administrative reconsideration registration form copies) sent you organ, please you organ since received administrative reconsideration applications copy (oral application administrative reconsideration registration form copies) of day up 10th within, on the administrative reconsideration application proposed written reply, and submitted had made the tax specific administrative behavior of evidence, and according to and other about material.
Notice is hereby given that. Exclusive use of administrative reconsideration or date of administrative reconsideration organs seal =tbl/> tax administrative reconsideration of tax notice eight = stop execution of instruments after stop words (), (the respondent):----------(applicant) against your machine Customs (tax specific administrative act) submitted an application for administrative reconsideration, this organ-------------------it has to be accepted.
Necessary to suspend reason. ────────────────────────────────
According to the People's Republic of China article 21st of the provisions of the administrative review law, the authorities decide, ____ ____ ____ year month date until date of the administrative decision, stop the tax implementation of specific administrative actions.
Notice is hereby given that. Exclusive use of administrative reconsideration or date of administrative reconsideration organs seal =tbl/> the tax administrative reconsideration document format of nine = notice of suspension of tax administrative reconsideration in the complex words () (the applicant):------you (you) against (Tax specific administrative act of the applicant) submitted an application for administrative reconsideration, native------------------customs law has been accepted.
Need to abort reason.
-----------------------------Under the People's Republic of China administration reconsideration law and other relevant regulations, the authority has decided to suspend the administrative reconsideration.
Notice is hereby given that. Seal of the Special seal for administrative reconsideration or administrative reconsideration organ date cc: (the respondent)-----=tbl/> the tax administrative reconsideration document format ten = notice of termination of administrative reconsideration of tax after the end (), (Deuteronomy Please):------you (you) against (tax specific administrative act of the applicant) submitted an application for administrative reconsideration, native------------------customs law has been accepted.
Reason to terminate the review.
-----------------------------Under the People's Republic of China administration reconsideration law and other relevant provisions, the authority decides to terminate the administrative reconsideration.
Notice is hereby given that. Seal of the Special seal for administrative reconsideration or administrative reconsideration organ date cc: (the respondent)------=tbl/> the tax administrative reconsideration notice 11 = decided to postpone instrument extend the tax after () (the applicant ):------You (you) against (respondent) ____ to ____ ____ ____ year month day (tax administration----------------) applications for reconsideration, the accepted authority in ____ ____ ____ year month day. Because the situation is complex, not-to-make an administrative reconsideration decision within the statutory time limit.
According to the People's Republic of China administrative review provisions of the Act 31st, administrative reconsideration decision postponed until ____ ____ ____ year month day. Seal of the Special seal for administrative reconsideration or administrative reconsideration organ date cc: (the respondent)----=tbl/> tax administrative reconsideration document format 12 = tax administrative reconsideration decision tax referendum (), Shen
Person: name gender age ____ ____ ____ address (the legal representative of the legal person or other organization name ____ ____ address or principal name ______) agent: applicant name ______ location ______: name __________ __________.
Third person: name address ______ ______ Attorney: name ______ location ______ refuses to accept the applicant (respondent) ____ ____ ____ year month day (taxes specific administrative acts),------------------law to apply for administrative reconsideration, I had ____ ____ ____ year month day has been accepted in accordance with law.
申请人请求:____________________________________________。
申请人称:______________________________________________。
被申请人称:____________________________________________。
经查:
______________________________________________________________。
The Authority considers that: (a specific administrative act for ascertaining the facts is clear, whether the evidence is conclusive, according to the applicable law---------------------------------------is correct, procedural legality, appropriateness of content). ────────────────────
根据《中华人民共和国行政复议法》第二十八条和__________________的规定,
本机关现作出以下决定:____________________________________________________
_______________________________________
______ Applicants on the administrative review decision, you can receive the written reconsideration decision date 15th people's Court within administrative proceedings. Exclusive use of administrative reconsideration or date of administrative reconsideration organs seal =tbl/> tax administrative reconsideration of document format 13 = letter of normative documents are forwarded to (a) the complex tax rules go Word () (accept the transmitting authority):-----------(the applicant
) Against (tax specific administrative act of the respondent) when presenting an application for administrative reconsideration be----------------------------(normative document) applications for review.
Under the People's Republic of China administration reconsideration 26th and other relevant provisions of the Act, transfer the relevant materials, please review, and look back. Exclusive use of administrative reconsideration or date of administrative reconsideration organs seal =tbl/> tax document format of administrative reconsideration of normative documents are forwarded to 14 = letter (b) complex tax rules go Word () (accept the transmitting authority):-----------(the applicant ) Against (tax specific administrative act of the applicant) submitted an application for administrative reconsideration, this body----------------------------has been accepted in accordance with law. The Authority considers that, the respondent's tax basis for specific administrative acts (illegal-------).
According to the People's Republic of China administration reconsideration law of 27th and other related provisions, now turn to shut-the-go, please review, and look back.
Special chapter for administrative reconsideration or administrative reconsideration organ seal date =tbl/>