| 1. | Tax payers have the right to apply for review within prescribed time limit
93纳税人有在规定的期限内申请复议的权利。 |
| 2. | The application is due within 60 days after the tax authority fill in the bill of tax payment
在接到税务机关填发的交款书60日内申请复议。 |
| 3. | Tax payers have the right to apply for review when they object to the administrative penalty by authorities
89纳税人有对税务机关作出的行政处罚行为不服而申请复议的权利。 |
| 4. | Tax payers have the right to apply for review when they object to the tax payment guaranty measures issued by tax authorities
86纳税人有对税务机关作出的税收保全措施不服而申请复议的权利。 |
| 5. | Tax payers and withholding agents have the right to apply for review when they object to tax authorities for tax imposition
84纳税人、扣缴义务人有因对税务机关征收其税款不服而申请复议的权利。 |
| 6. | Article 32 . an applicant , while applying to an administrative body for reconsideration , shall submit a written application for reconsideration
第三十二条申请人向行政机关申请复议应当递交复议申请书。 |
| 7. | Where an applicant has withdrawn his application for reconsideration , he may not apply for reconsideration again for the same facts and reasons
申请人撤回复议申请，不得以同一的事实和理由再申请复议。 |
| 8. | If a decision has been made to reject his application for withdrawal , the party or his legal representative may apply for reconsideration once
对驳回申请回避的决定，当事人及其法定代理人可以申请复议一次。 |
| 9. | Tax payers have right to apply for review when they object to the execution of compulsory measures for tax payment made by tax authorities
87纳税人有对税务机关作出的税收强制执行措施不服而申请复议的权利。 |
| 10. | Article 26 . citizens , legal persons or other organizations that file an application for reconsideration pursuant to these regulations are applicants
第二十六条依照本条例申请复议的公民、法人或者其他组织，是申请人。 |
