Notice on Issuing Provisions on Simplified Administrative Reconsideration Procedures in the Tax System of Shanghai (Trial)

　　Document No.: Hu Shui Ban Fa [2024] No. 6

　　Issued by: Office of Shanghai Municipal Tax Service, State Taxation Administration

　　Date: April 17, 2024

　　District-level Tax Departments of Shanghai Municipal Tax Service, State Taxation Administration, Discipline Inspection Group of the CPC Committee of Shanghai Municipal Tax Service, State Taxation Administration, Tax Branches, Inspection Branches, and Offices of Municipal Departments,

　　To implement the newly-revised Administrative Reconsideration Law of the People’s Republic of China, promote the separation of complex and simplified tax administrative reconsideration cases, simplify the procedures for handling tax administrative reconsideration cases, give full play to institutional advantages of fair, efficient and convenient administrative reconsideration, and protect the legitimate rights and interests of citizens, legal persons and other organizations, Shanghai Municipal Tax Service formulates Provisions on Simplified Administrative Reconsideration Procedures in the Tax System of Shanghai (Trial) and issues it to you. Please follow the instructions.

　　Hereby notify the above.

　　Office of Shanghai Municipal Tax Service, State Taxation Administration

　　April 17, 2024

　　Provisions on Simplified Administrative Reconsideration Procedures in the Tax System of Shanghai (Trial)

　　Article 1 (Purpose and Basis) In order to better optimize the tax environment and enable administrative reconsideration to play a major role in resolving administrative disputes, the Provisions have been formulated in accordance with Administrative Reconsideration Law of the People’s Republic of China, as well as the reality of administrative reconsideration in the tax system of Shanghai.

　　Article 2 (Principle) When simplified procedures are applied to try administrative reconsideration cases, the principles of legality, fairness, openness, efficiency, convenience, and serving the people shall be followed, and the legitimate rights and interests of citizens, legal persons and other organizations shall be protected.

　　Article 3 (Scope of Application) When trying administrative reconsideration cases as follows, if the administrative reconsideration authority considers that the facts are fully proved, the rights and obligations are clear-cut, and the dispute is not significant, it may apply simplified procedures:

　　(1) The administrative action applied for administrative reconsideration is made locus in quo;

　　(2) Cases involving taxes, social insurance premiums, and non-tax income of less than 3,000 yuan;

　　(3) Other cases involving a sum of less than 3,000 yuan;

　　(4) Cases involving the disclosure of government information.

　　In addition to the above circumstances, if the parties agree to apply simplified procedures, simplified procedures shall be applied.

　　Article 4 (Acceptance of Application) After receiving an administrative reconsideration application, the administrative reconsideration authority shall conduct an examination within five days, inform the applicant of the decision to accept or reject the application, or inform the applicant of the matters that need to be corrected at once. If the administrative reconsideration authority fails to make a decision of rejection, the application for administrative reconsideration shall be deemed accepted from the date of expiration of the examination period.

　　Article 5 (Notification of the Application of Simplified Procedures) Except for (1) of Article 3, if a party requests the application of simplified procedures for trial, the administrative reconsideration authority shall promptly solicit opinions from other parties through telephone or other means.

　　If all the parties agree to apply simplified procedures for trial, the administrative reconsideration authority shall inform the parties through telephone or other means and keep records.

　　Article 6 (Notification & Response) Within three days from the date of acceptance of the administrative reconsideration application, the administrative reconsideration authority shall send the administrative reconsideration application materials such as the reply notice, the copy of the administrative reconsideration application, or the copy of the administrative reconsideration application transcript to the respondent.

　　Article 7 (Response of the Respondent) Within five days from the date of receiving the application materials for administrative reconsideration, the respondent shall submit the administrative reconsideration response letter to the administrative reconsideration authority, as well as evidence, basis and other relevant materials for the administrative action taken.

　　Article 8 (Trial Method) Cases that are subject to simplified procedures may be tried in writing. If the administrative reconsideration authority deems it necessary or the parties request for the application of simplified procedures, the opinions of the parties shall be heard.

　　Article 9 (Time Limit for Trial) For cases subject to simplified procedures, an administrative reconsideration decision shall be made within 30 days from the date of acceptance of the application.

　　Article 10 (Simplified Decision Document) For cases subject to simplified procedures, the administrative reconsideration decision document may be simplified, but it shall include necessary materials such as basic information of the parties, reconsideration request, response opinions, main facts, reasons for the decision, applicable basis, and notification the parties of litigation rights.

　　Article 11 (Simplified Procedures Changed to Ordinary Procedures for Trial) In the process of trial, if any of the following circumstances occur, with the approval of the person in charge of the administrative reconsideration authority, simplified procedures may be changed to ordinary procedures for trial:

　　(1) If the party changes or increases the request for reconsideration in accordance with the law, which complicates the case and changes the nature of the case, simplified procedures shall not be applied for trial;

　　(2) Discovering that the case has a significant social impact or embodies complex legal application during the trial process;

　　(3) If it is determined through trial that the facts are unclear, the rights and obligations are not defined, or there is a significant dispute that requires further investigation and verification;

　　(4) Other circumstances where the administrative reconsideration authority considers that the case is not subject to simplified procedures for trial.

　　Article 12 (Notification after Simplified Procedures Changed to Ordinary Procedures for Trial) If an administrative reconsideration case is tried with ordinary procedures, the administrative reconsideration authority shall inform the parties through telephone or other means and keep records.

　　Article 13 (Filing) The administrative reconsideration authority shall file the materials of administrative reconsideration cases in accordance with regulations, and mark the cases that are subject to simplified procedures for trial.

　　Article 14 (Information Technology) The administrative reconsideration authority may explore the use of information technology systems to facilitate the exchange of case information.

　　Article 15 (Date) The Provisions shall be implemented on a trial basis from the date of the promulgation. Any matters not covered in the Provisions shall be handled in accordance with laws, regulations, and the provisions of higher-level departments.