Notice of the State Taxation Administration on Issues Concerning Tax Administrative Reconsideration After the Separation of Central and Local Tax Agencies
国家税务总局关于中央、地方税务机构分设后有关税务行政复议问题的通知
This notice clarifies tax administrative reconsideration procedures following the separation of central and local tax agencies. It has been fully annulled as per the Announcement of the State Taxation Administration on Publishing the Catalogue of Tax Regulatory Documents that are Wholly Invalid or Partially Invalid (Announcement No. 34 of 2016).