What is the dispute procedure should I follow where tax disputes arise?

No. of step	Party to take action	Action to take	Time limit
1	Taxpayer	Pay tax	As stipulated by tax law
2	Taxpayer	a) Apply to the tax authority at a higher level for reconsideration b) or directly go to step 4	Within 60 days from the receipt date of tax penalty notification
3	Tax authority at a higher level	Make a decision on the application in a) of Step 2	Within 60　days　after receipt of　the　application　for　reconsideration
4	Taxpayer	Institute legal proceedings to the People’s Court if not satisfied.	Within 15 days from the date of receipt of the notification on the decision made on the reconsideration by the higher tax authority, or within 15 days from the date of tax penalty notification if direct legal proceedings instead of reconsideration is adopted.