The heads of relevant departments and bureaus of the State Administration of Taxation explained that the current tax department regulations “Tax Administration Review Rules” were promulgated in 2010 and implemented after being revised twice in 2015 and 2018, and have played an important role in resolving tax disputes, protecting the legitimate rights and interests of taxpayers, and supervising and safeguarding the exercise of powers by tax authorities in accordance with the law. The newly revised Administrative Review Law will come into effect on January 1, 2024, and the accompanying new Administrative Review Law Implementation Regulations will also come into effect on July 1, 2026. In order to make a good connection between the “Rules” and the superior law, implement the State Council's requirements to promptly complete the establishment, reform and abolition of work in accordance with the new regulations and requirements, and deal with the new situation facing tax administration review work, the State Administration of Taxation began revising the “Rules” in 2024, and has now formed a “Draft for Solicitation of Comments”. In terms of overall consideration, the “Draft for Solicitation of Comments” fully reflects the contents of the new Administrative Review Law and implementing regulations, refines the operational provisions of tax administrative review, and provides specific guidelines for taxpayers and payers to apply for administrative review and handle cases by tax review agencies. In terms of chapter structure, the “Draft for Solicitation of Comments” is consistent with the new Administrative Review Law and implementing regulations, and the original 12 chapters were adjusted to 10 chapters, namely general provisions, institutions and personnel, application, acceptance, trial, decision, settlement and conciliation, guidance and supervision, legal responsibilities, and supplementary provisions. In terms of the content of the provisions, the “Draft for Solicitation of Comments” inherits 26 articles, amends 74 articles, and adds 32 new articles to the “Rules”, for a total of 132 articles. The “Draft for Solicitation of Comments” clarifies the boundaries of acceptance of tax administrative review, improves the tax administrative review participant system, optimizes the procedures for submitting, accepting and examining administrative review applications, enriches the types of administrative review decisions, expands the scope of application of settlement and mediation, and strengthens organizational guarantees for tax administrative review work. This consultation will continue until September 30. The public can submit comments and suggestions by logging on to the website of the State Administration of Taxation and mailing letters. The tax department will carefully sort out and study the feasibility opinions and suggestions put forward by various parties, and further revise and improve the “Draft for Solicitation of Comments”.

The heads of relevant departments and bureaus of the State Administration of Taxation explained that the current tax department regulations “Tax Administration Review Rules” were promulgated in 2010 and implemented after being revised twice in 2015 and 2018, and have played an important role in resolving tax disputes, protecting the legitimate rights and interests of taxpayers, and supervising and safeguarding the exercise of powers by tax authorities in accordance with the law. The newly revised Administrative Review Law will come into effect on January 1, 2024, and the accompanying new Administrative Review Law Implementation Regulations will also come into effect on July 1, 2026. In order to make a good connection between the “Rules” and the superior law, implement the State Council's requirements to promptly complete the establishment, reform and abolition of work in accordance with the new regulations and requirements, and deal with the new situation facing tax administration review work, the State Administration of Taxation began revising the “Rules” in 2024, and has now formed a “Draft for Solicitation of Comments”. In terms of overall consideration, the “Draft for Solicitation of Comments” fully reflects the contents of the new Administrative Review Law and implementing regulations, refines the operational provisions of tax administrative review, and provides specific guidelines for taxpayers and payers to apply for administrative review and handle cases by tax review agencies. In terms of chapter structure, the “Draft for Solicitation of Comments” is consistent with the new Administrative Review Law and implementing regulations, and the original 12 chapters were adjusted to 10 chapters, namely general provisions, institutions and personnel, application, acceptance, trial, decision, settlement and conciliation, guidance and supervision, legal responsibilities, and supplementary provisions. In terms of the content of the provisions, the “Draft for Solicitation of Comments” inherits 26 articles, amends 74 articles, and adds 32 new articles to the “Rules”, for a total of 132 articles. The “Draft for Solicitation of Comments” clarifies the boundaries of acceptance of tax administrative review, improves the tax administrative review participant system, optimizes the procedures for submitting, accepting and examining administrative review applications, enriches the types of administrative review decisions, expands the scope of application of settlement and mediation, and strengthens organizational guarantees for tax administrative review work. This consultation will continue until September 30. The public can submit comments and suggestions by logging on to the website of the State Administration of Taxation and mailing letters. The tax department will carefully sort out and study the feasibility opinions and suggestions put forward by various parties, and further revise and improve the “Draft for Solicitation of Comments”.