Announcement on Promulgating the Measures of the Shanghai Municipality for the Implementation of Conciliation and Mediation

Announcement on Promulgating the Measures of the Shanghai Municipality for the Implementation of Conciliation and Mediation

Announcement of the Shanghai Municipal Office of the State Administration of Taxation [2014] No.3

August 19, 2014

To further regulate the procedures of conciliation and mediation of taxation administrative reconsideration of Shanghai Municipality, ensure and supervise the carrying out of the conciliation and mediation of taxation administrative reconsideration by taxation authorities in compliance with laws, and protect the legitimate rights and interests of citizens, legal persons and other organizations, the Measures of the Shanghai Municipality for the Implementation of Conciliation and Mediation made by the Shanghai Municipal Office of the State Administration of Taxation and Shanghai Municipal Bureau of Local Taxation shall take effect on October 1, 2014.

It is hereby announced.

Measures of the Shanghai Municipality for the Implementation of Conciliation and Mediation

Chapter I General Provisions

Article 1 (Purpose and basis)
To protect the legitimate rights and interests of taxpayers, further improve the efficiency of administrative reconsideration work, and properly resolve taxation administrative disputes, these Measures are formulated in accordance with the Implementing Regulations of the Law of the People's Republic of China on Administrative Review, the Rules on Taxation Administrative Review and Opinions of the State Administration of Taxation on Comprehensively Strengthening Taxation Administrative Review (Guo Shui Fa [2007] No.28).

Article 2 (Scope of application)
These Measures shall apply to the conciliation and mediation work carried out by the taxation authorities at various levels of Shanghai Municipality during their handling of administrative reconsideration cases.

Article 3 (Definitions)
The conciliation of administrative reconsideration referred to herein shall mean the handling procedure in which the citizens, legal persons or other organizations (hereinafter referred to as "Applicant") and the taxation authority (hereinafter referred to as "Respondent") consult with each other regarding specific administrative acts related to the application for reconsideration, reach a conciliation on a voluntary basis and resolve the dispute before the administrative reconsideration authority makes a decision on the administrative reconsideration.
The mediation of administrative reconsideration referred to herein shall mean the handling procedure in which the administrative reconsideration authority, during its hearing of the administrative reconsideration case, in order to effectively address the administrative dispute, carries out active coordination, guides the exchange and communication among parties involved in the dispute, balances their interests, reaches a mediation agreement in relation to the dispute related to the application for reconsideration, and resolves the dispute.

Article 4 (Establishment of a conciliation and mediation mechanism)
During their handling of administrative reconsideration cases, taxation authorities at various levels should actively establish and perfect a working mechanism combining the administrative reconsideration decision with conciliation and mediation.

Article 5 (Department for implementation of conciliation and mediation work)
The departments of Shanghai Municipal Office, State Administration of Taxation, taxation sub-bureaus in each district and county, and each sub-bureau directly under Shanghai Municipal Office, State Administration of Taxation which are responsible for legal work (hereinafter referred to as "Legal Departments") shall be responsible for the administration and guidance of conciliation of taxation administrative reconsideration as well as work related to the mediation of taxation administrative reconsideration.
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