《税务行政复议规则》申请人对税务机关征税行力不服复议的申请，应在缴清税款、滞纳金并收到税务机关填发的缴款凭证之日起６０日内提出；申请人对税务机关的行政处罚行为、所作出的税收保全措施、强制执行措施等不服复议的申请，要在接到税务机关采取上述措施通知之日起１５ The “Tax Administrative Reconsideration Rules” applicant tax authorities tax authorities refused to accept the application for reconsideration should be paid off the tax, late fees and received tax authorities to fill proof of payment within 60 days from the date of application; the applicant for tax The administrative penalties of the organs, the tax preservation measures made, the enforcement measures and other applications not obliged to be reconsidered shall, upon receiving the notification of the above-mentioned measures from the tax authorities