1. There are three situations that precede administrative reconsideration:

1. Those who are dissatisfied with the specific administrative actions of the departments of the State Council or the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government shall submit the specific administrative actions to the people's government. The department of the State Council or the people's government of the province, autonomous region, or municipality directly under the Central Government responsible for the conduct shall apply for administrative reconsideration.

2. Citizens, legal persons or other organizations believe that specific administrative actions of administrative agencies infringe upon their ownership of land, mineral deposits, water flows, forests, mountains, grasslands, wastelands, tidal flats, sea areas and other natural resources that have been acquired in accordance with the law. If you are not satisfied with the administrative review decision, you may file an administrative lawsuit with the People's Court in accordance with the law.

3. When a taxpayer, withholding agent, or tax guarantor has a tax dispute with the tax authority, he or she must first pay or remit the tax and late payment fees in accordance with the tax authority's tax payment decision or provide the corresponding Guarantee, and then you can apply for administrative review in accordance with the law. 2. Administrative reconsideration is when a person with a legal interest in an administrative action believes that the administrative action taken by the administrative agency infringes upon his or her legitimate rights and interests, and applies for reconsideration to an administrative agency with legal authority in accordance with the law. The review agency will determine the legality of the applied administrative action in accordance with the law. Activities and systems for reviewing and making decisions based on reasonableness and rationality.

Administrative reconsideration is a passive administrative act implemented by administrative agencies. It has the characteristics and attributes of administrative supervision, administrative relief and administrative judicial acts. It is of great significance and role in supervising and safeguarding the administrative subjects' exercise of administrative powers in accordance with the law and protecting the legitimate rights and interests of the counterparty.

Legal Basis

Article 14 of the "Administrative Reconsideration Law" stipulates that those who are dissatisfied with the specific administrative actions of the departments of the State Council or the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government shall be subject to the authority that made the specific administrative actions. The department of the State Council or the people's government of a province, autonomous region or municipality directly under the Central Government applies for administrative reconsideration. If you are dissatisfied with the administrative review decision, you may file an administrative lawsuit with the People's Court; you may also apply to the State Council for a ruling, and the State Council will make a final ruling in accordance with the provisions of this Law.