Law of the People's Republic of China on the Administration of Taxation Collection (Adopted at the 27th Meeting of the Standing Committee of the 7th National People's Congress on September 4, 1992 and amended in compliance with the Decision on the Amendment of the Law of the People's Republic of China on the Administration of Taxation Collection by the 12th Meeting of the 8th National People's Congress of China on February 28, 1995)
Law of the People's Republic of China on the Administration of Taxation Collection (Adopted at the 27th Meeting of the Standing Committee of the 7th National People's Congress on September 4, 1992 and amended in compliance with the Decision on the Amendment of the Law of the People's Republic of China on the Administration of Taxation Collection by the 12th Meeting of the 8th National People's Congress of China on February 28, 1995)
Chapter V - Legal Liabilities
Article 56
Should any dispute arise between a taxpayer, a withholding agent or a tax payment guarantor and the taxation authorities with regard to tax payment, the tax and arrearage shall be paid or transferred according to the provisions in laws and administrative regulations in the first place; and then, within 60 days after receipt of the tax payment certificate issued by the taxation authorities, they may apply for reconsideration by the direct superiors of the taxation authorities in question. The direct superiors of the taxation authorities in question shall make the reconsideration decision within 60 days after receipt of the application for reconsideration. If they do not accept the reconsideration decision, they may institute a litigation before a people's court within 15 days after receipt of the reconsideration decision.
Should the parties involved do not accept the punishment decision, the execution of enforcement or tax preservation measures by the taxation authorities, they may apply for reconsideration by the direct superiors of taxation authorities in question within 15 days after receipt of the punishment notice. If they do not accept the reconsideration decision, they may institute a litigation before a people's court within 15 days after receipt of the reconsideration decision. The parties involved may also, within 15 days after receipt of the punishment notice or after the execution of enforcement or tax preservation measures by the taxation authorities, directly bring a lawsuit before a people's court. In the course of reconsideration and litigation, the execution of enforcement and tax preservation measures shall not stop.
With regard to the punishment decision made by the taxation authorities, should the parties involved make no application for reconsideration, bring no litigation before the people's court but stop short of complying with the decision, the taxation authorities having made the decision may apply with a people's court for enforcement.
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