Circular of the State Administration of Taxation on the Implementation of the Administrative Review Law of the People's Republic of China

Circular of the State Administration of Taxation on the Implementation of the Administrative Review Law of the People's Republic of China

Guo Shui Fa [1999] No.121

June 23, 1999

The national taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,

The Law of the People's Republic of China on Administrative Review (the "Administrative Review Law") passed at the ninth session of the ninth NPC Standing Committee on April 29, 1999 will come into force on October 1, 1999. The Circular of the State Administration of Taxation on the Implementation of the Administrative Review Law of the People's Republic of China (Guo Fa [1999] No. 10) issued by the State Council is hereby circulated. In order to allow for preparations prior to the effective date of the Administrative Review Law and improve the quality of administrative reviews undertaken by taxation authorities at all levels, we hereby notify you of the relevant matters as follows in accordance with the provisions of the Administrative Review Law and the requirements of the State Council:

I. Full recognition of the significance of the Administrative Review Law. The Administrative Review Law is an essential law aimed at regulating administrative action taken by administrative authorities that follows the introduction of the Law of the People's Republic of China on Administrative Proceedings, the State Compensation Law and the Law of the People's Republic of China on Administrative Penalties, and plays an important role in promoting the rule of law.
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