《稅務(wù)行政復(fù)議規(guī)則》從4月1日起實(shí)施，該規(guī)則明確規(guī)定，公民、法人和其他組織認(rèn)為稅務(wù)機(jī)關(guān)的具體行政行為侵犯其合法權(quán)益，可向稅務(wù)行政復(fù)議機(jī)關(guān)申請行政復(fù)議。稅務(wù)部門行政復(fù)議機(jī)關(guān)受理行政復(fù)議申請，不得向申請人收取任何費(fèi)用。

The rules are clear, and administrative reconsideration should follow the principles of legality, fairness, openness, timely and convenience.

The administrative reconsideration organ shall not make an administrative reconsideration decision which is more unfavorable to the applicant within the scope of the applicant's administrative reconsideration request.

The administrative reconsideration organ shall provide the applicant and third party with special places and other necessary conditions for checking the files, accepting inquiries, mediation and hearing.

　　依據(jù)規(guī)則，稅務(wù)機(jī)關(guān)作出具體行政行為，依法應(yīng)當(dāng)向申請人送達(dá)法律文書而未送達(dá)的，視為該申請人不知道該具體行政行為。