China Publishes Draft Revised Tax Administrative Reconsideration Rules for Public Comment
《税务行政复议规则（征求意见稿）》向社会公开征求意见
What happened
On 1 September 2026, the State Taxation Administration issued the draft 《税务行政复议规则（征求意见稿）》 to solicit public comments. source The draft reorganises the current rules from 12 chapters into 10 chapters and comprises 132 articles—26 carried over, 74 revised, and 32 newly added—to align with the new Administrative Reconsideration Law and its implementing regulations. source It refines the operational rules for case acceptance, hearing, and decision-making, and broadens the scope for settlement and mediation in tax administrative reconsideration. source
Who is affected
All taxpayers, fee payers, and tax advisers operating in China should monitor this central-level draft, as it revises the national procedural framework for resolving tax disputes through administrative reconsideration. source
What to do
Review the draft 《税务行政复议规则（征求意见稿）》 to assess how its revised 10-chapter structure and new procedural requirements may affect ongoing or anticipated tax disputes. source
Submit comments to the State Taxation Administration via its official website or by post before the consultation closes. source
Prepare internal compliance and dispute-resolution protocols for the eventual promulgation of the final rules, which are designed to harmonise with the new Administrative Reconsideration Law and its implementing regulations. source
Key dates
1 September 2026: The State Taxation Administration published the draft for public comment. source
30 September: The public comment period ends (the document does not specify the year). source