1. If the party refuses to accept the specific administrative act of the the State Council department or the people's government of a province, autonomous region or municipality directly under the Central Government, it shall apply for administrative reconsideration to the the State Council department or the people's government of a province, autonomous region or municipality directly under the Central Government that made the specific administrative act.
2. Citizens, legal persons or other organizations that a specific administrative act of an administrative organ infringes on the ownership or use right of natural resources such as land, mineral deposits, water, forests, mountains, grasslands, wasteland, beaches, sea areas, etc., shall first apply for administrative reconsideration; If he refuses to accept the decision of administrative reconsideration, he may bring an administrative lawsuit to the people's court according to law.
3. Taxpayers, withholding agents, tax payment guarantors and tax authorities must first pay or remit taxes, late fees or provide corresponding guarantees in accordance with the tax decisions of tax authorities, and then they can apply for administrative reconsideration according to law.
Legal basis:
Article 14 of the People's Republic of China (PRC) Administrative Reconsideration Law refuses to accept a specific administrative act of the the State Council department or the people's government of a province, autonomous region or municipality directly under the Central Government, and applies for administrative reconsideration to the the State Council department or the people's government of a province, autonomous region or municipality directly under the Central Government that has made the specific administrative act. If he refuses to accept the decision of administrative reconsideration, he may bring an administrative lawsuit to the people's court; You can also apply to the State Council for an award, and the State Council will make a final award in accordance with the provisions of this Law.
2. How to reconsider?
1, confirm that law enforcement agencies have taken specific administrative actions against you. Generally speaking, law enforcement agencies have served you with decisive legal documents, such as: punishment decision, notice of compulsory measures, etc. If you encounter an organ that does not enforce the law according to law, remember to keep the evidence (video or photo) of the specific administrative act carried out by the law enforcement organ.
2. According to the Administrative Reconsideration Law of People's Republic of China (PRC), the time limit for applying for administrative reconsideration is within 60 days from the date of knowing the specific administrative act, and it shall be confirmed within the statutory time limit before reconsideration can be filed. More than 60 days, should explain the reasons for overdue, whether it is still within a reasonable period.
3. Write an application for administrative reconsideration and submit it in triplicate.
4. Collect materials required for reconsideration, including: copy of personal ID card (both sides need to be copied), copy of business license, copy of legal person ID card and relevant evidence materials. Some people think that the burden of proof in administrative reconsideration and litigation should be reversed, and enterprises do not need to provide evidence. This is a wrong idea. Strong evidence can help you solve administrative disputes faster and better.
5. Submit the application for reconsideration and related materials to the statutory reconsideration organ (generally the organ at the next higher level or the government that has made the specific administrative act), either in person or by mail. The reconsideration organ will make a reply whether to accept it or not within 5 days. There will be an acceptance notice when accepting, and a rejection notice when not accepting.
If the reconsideration organ considers it necessary to supplement the evidence before making a decision, it will also issue a notice of correction, and the applicant must submit the evidence within the prescribed time limit as required, otherwise it will be regarded as giving up the application for reconsideration.