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Provisions of Shanghai High People’s Court on the Centralized Jurisdiction of Administrative Cases with Tax Departments in Shanghai as the Parties

发布时间:2024-02-23 13:34
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  In order to optimize the business environment and fairly try administrative cases on tax disputes in accordance with the law, Shanghai Railway Transportation Court and Shanghai Third Intermediate People’s Court are designated to have centralized jurisdiction over administrative cases with tax departments in Shanghai as the parties, according to the provision of Article 18 (2) of Administrative Litigation Law of the People’s Republic of China, as well as the reality in Shanghai, approved by the Supreme People’s Court. Relevant matters are now stipulated as follows:

  Article 1 After February 23, 2024, Shanghai Railway Transportation Court shall have centralized jurisdiction over administrative cases of first instance previously under the jurisdiction of grassroots people’s courts, with tax departments as the defendants. People’s Courts of Pudong New Area, Minhang District and Jing’an District will no longer accept administrative cases of first instance with tax departments as the defendant.

  Article 2 After February 23, 2024, Shanghai Third Intermediate People’s Court shall have centralized jurisdiction over administrative cases of first instance with tax departments as the defendant and administrative cases of second instance with tax departments as the respondent or appellant that were previously under the jurisdiction of relevant intermediate people’s courts in Shanghai. Shanghai First Intermediate People’s Court and Shanghai Second Intermediate People’s Court will no longer accept the above-mentioned cases.

  Article 3 Before February 23, 2024, if administrative cases of first instance with tax departments as the defendant that had been accepted by grassroots and intermediate people’s courts in Shanghai were not concluded, they shall be tried by the accepting courts in accordance with the law. If the materials have been received but not yet registered for filing, the parties shall be informed to file a lawsuit to Shanghai Railway Transportation Court or Shanghai Third Intermediate People’s Court in accordance with relevant jurisdiction regulations, or the materials shall be transferred to Shanghai Railway Transportation Court or Shanghai Third Intermediate People’s Court, and the parties shall be informed.

  Article 4 Before February 23, 2024, if administrative cases of the second instance with tax departments as the respondent or appellant that had been accepted by intermediate people’s courts in Shanghai were not concluded, they shall be tried by the accepting courts in accordance with the law. If the materials had been received but not yet registered for filing, they shall be transferred to Shanghai Third Intermediate People’s Court, and the parties shall be informed.

  Article 5 After February 23, 2024, as judged by relevant intermediate people’s courts in Shanghai, first-instance judgments on cases with tax departments as the defendant made by grassroots people’s courts need to be remanded for retrial, ordered to be accepted, or ordered to continue the trial, the original courts shall be ordered to re-try, file for acceptance, or continue the trial.

  Article 6 After February 23, 2024, if the parties consider that effective administrative judgments, rulings or mediation agreements made by grassroots people’s courts with tax departments as the defendant are incorrect, they shall apply for retrial to Shanghai Third Intermediate People’s Court. If a retrial is required, Shanghai Third Intermediate People’s Court shall make a ruling or order grassroots people’s court to make an effective administrative judgment, ruling or mediation agreement for retrial, in accordance with the law.

  After February 23, 2024, in cases where the parties apply for retrial of effective administrative judgments, rulings, or mediation agreements made by Shanghai First Intermediate People’s Court or Shanghai Second Intermediate People’s Court with tax departments as the parties, if the cases need to be retried after examination, Shanghai High People’s Court shall review the cases in accordance with the law, or order the intermediate people’s courts that made the effective administrative judgments, rulings, or mediation agreements to retry.

  Article 7 If the presidents of people’s courts at all levels consider that administrative judgments, rulings or mediation agreements with tax departments as the parties that have already taken legal effect by the courts are indeed erroneous and initiate retrials, the jurisdiction of the retried cases shall be executed in accordance with the original jurisdiction provisions.

  Article 8 The handling of cases of non-litigation administrative application with tax departments as the applicants shall be carried out in accordance with the original jurisdiction provisions.

  Article 9 In administrative cases with tax departments as the defendant tried by People’s Courts of Pudong New Area, Jing’an District and Minhang District, Shanghai First Intermediate People’s Court, and Shanghai Second Intermediate People’s Court, if the parties apply for enforcement of legally effective administrative judgments, rulings and mediation agreements, the original first instance courts shall enforce them.

  Article 10 The term “before” in the Provisions does not include the day of February 23, 2024, and the term “after” in the Provisions includes the day of February 23, 2024.

  Article 11 Shanghai High People’s Court may designate relevant courts within its jurisdiction to handle relevant cases in accordance with the law and the reality.

  Article 12 The Provisions shall come into effect on February 23, 2024. The previous provisions of Shanghai High People’s Court are subject to the Provisions.

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