Statistics of Taxpayer Rights Protection Cases Accepted by Customs

(3^rd quarter, 2020)

1. Number of cases
   From Jan. 1, 2020 to Sep. 30,2020，the Customs accepted 24 cases of   taxpayer rights protection, including 5 case of assistance in communicating and coordinating tax disputes, 7 cases of acceptance of complaints or petitions, and 12 cases of consultation and assistance of administrative remedies. Most of the cases accepted by Customs were acceptance of complaints or petitions of taxpayers, accounting for 50 percent of all cases.

Statistics of Taxpayer Rights Protection Cases (3^rd quarter, 2020)

2.Time limitation and ratio of cases where applicants do not apply for administrative remedies

(1)Time limitation
As of September 30, 2019, there were 24 taxpayer rights protection cases accepted and closed by customs. All the cases were closed within processing time. There were no overdue cases.

(2) Ratio of cases where applicants do not apply for administrative remedies is 80%.
As of September 30, 2019, there was one case of communication and coordination of tax disputes. The applicant filed an application for administrative remedy subsequently. Ratio of cases where applicants do not apply for administrative remedies is 80%.

Time limitation and ratio of cases where applicants do not apply for administrative remedies (3^rd quarter, 2020)