authority at the next higher level造句

• The tax authority at the next higher level shall , within 60 days after receiving the application for reconsideration , make a reconsideration decision
  上一级税务机关应当自收到复议申请之日起六十日内作出复议决定。
• The competent registration authority at the next higher level shall make a decision of reconsideration within 30 days from the date of receipt of the application
  上级登记主管机关应当在收到复议申请之日起三十日内作出复议决定。
• Article 28 any party dissatisfied with the specific administrative act taken by a competent registration authority under these provisions may , within 15 days from receipt of the decision , apply to the competent registration authority at the next higher level for reconsideration
  第二十八条对登记主管机关根据本规定作出的具体行政行为不服的，当事人可以在收到通知之日起十五日内向上一级登记主管机关申请复议。
• Article 26 in case an enterprise with foreign investment , foreign enterprise or withholding agent has a dispute over the tax with the tax authority , it must pay the tax first in accordance with the provisions and then may , within 60 days after receiving the certificate of tax payment issued by the tax organ , apply to the tax authority at the next higher level for reconsideration
  第二十六条外商投资企业、外国企业或者扣缴义务人同税务机关在纳税上发生争议时，必须先依照规定纳税，然后可在收到税务机关填发的纳税凭证之日起六十日内向上一级税务机关申请复议。