What can I do when we dispute with the taxation bureau?
Taxpayer: Good morning, Lawyer. When the taxation bureau inspected my company yesterday, they noticed me that they would impose penalty and overdue payment on my company, plus the payment of the tax overdue. We do not agree on their decisions, but what can I do?
Lawyer: I am sorry to hear it. Well, in this case, you have three choices, namely hearing testimony ,reexamination and lawsuit．
Taxpayer: What is the hearing testimony ?
Lawyer: If the penalty comes to a certain level, the taxpayer can apply for the hearing testimony within 3 days after receiving the notice of the penalty. The taxation bureau should arrange an official as the chairman of the testimony meeting. This official is not from the inspection department and he will report the taxpayer's opinions to the head of the taxation bureau.
Taxpayer: I think it is too late for hearing testimony and the scope of the testimony is too limited. What about the reexamination ?
Lawyer: It is to apply for the superior taxation bureau to reexamine the case .It can handle the disputes of both taxpunishment and payment ,but the requirements for these two kinds of disputes are quite different.
Taxpayer: Can you explain it in detail ?
Lawyer: If you disagree on the punishment decisions, you may apply for reexamination within 15 days after you receive notice, or you can bring a suit against the taxation bureau directly .
Taxpayer: Does the punishment include overdue payment ?
Lawyer: No. Overdue payment is not punishment but taxation .
Taxpayer: What about the disputes concerning the tax payments ?
Lawyer: For this kind of disputes, first you must pay tax and overdue payment according to the decision of the taxation bureau . Then you can apply for the reexamination within 60 days after receiving the tax payment bill filled by the taxation bureau .If you do not accept the decition of reexamination . you can take further step of suit .
Taxpayer: Well , if so ,we will have to pay the tax and overdue payment while preparing for the reexamination .
evidential hearing 听证
bring a suit against 起诉