《稅務行政復議規(guī)則》從4月1日起實施，該規(guī)則明確規(guī)定，公民、法人和其他組織認為稅務機關的具體行政行為侵犯其合法權益，可向稅務行政復議機關申請行政復議。稅務部門行政復議機關受理行政復議申請，不得向申請人收取任何費用。

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，稅務機關作出具體行政行為，依法應當向申請人送達法律文書而未送達的，視為該申請人不知道該具體行政行為。