行政复议决定的法律效力是行政复议制度的生命力。
The decision is the life of administrative reconsideration system itself.
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 tax authority at the next higher level shall, within 60 days after receiving the application for reconsideration, make a reconsideration decision.
第四十五条复议机关作出复议决定，应当制作复议决定书。
Article 45. While making its reconsideration decision, the administrative body for reconsideration shall prepare a written reconsideration decision.
复议机关应当在接复议申请之日起六十日内作出复议决定。
The organ of review shall take the review decision within 60 days starting from the date of receipt of the application for review.
海事法院应当在收到复议申请之日起五日内作出复议决定。
The maritime court shall make a reconsideration decision within five days of receiving the reconsideration application.
复议机关应当在接到复议申请之日起60日内作出复议决定。
The reconsideration department shall, within 60 days after receiving the application for reconsideration, make a reconsideration decision.
复议机关应当在接到复议申请之日起十五日内作出复议决定。
The reconsideration organ shall, within 15 days from receipt of the application for reconsideration, make a reconsideration decision.
复议机关应当在接到复议申请之日起六旬日内作出复议决定。
The authorities responsible for reconsideration shall make a reconsideration decision within 60 days of receipt of the application for reconsideration.
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。
Thee 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.
税务行政复议机关受理行政复议申请，作出行政复议决定，适用本规则。
The Rules are applicable to taxation administrative review authorities in accepting the application for review and in making decisions on administrative review.
税务行政复议机关受理行政复议申请，作出行政复议决定，适用本规则。
The taxation administrative reconsideration organ shall accept the application, make an administrative reconsideration decision and apply the present Rules thereto.
上一级外汇管理机关应当自收到复议申请书之日起2个月内作出复议决定。
This foreign exchange administration shall make a decision of re-discussion within two months after receiving an application for re-discussion.
对复议决定不服的，可以自收到复议决定书之日起三十天内，向法院起诉。
If the party refuses to accept the decision on the reconsideration, he may, within 30 days of receiving the notice on the reconsideration decision, bring a suit before a court of law.
上一级工商行政管理机关应当在收到复议申请之日起两个月内，做出复议决定。
The next higher administrative department for industry and commerce shall make a reexamination decision within two months from the day the application for reexamination is received.
第五十一条复议机关送达复议决定书，可以委托其他行政机关代为送达，或者邮寄送达。
Article 51. The administrative body for reconsideration may entrust other administrative bodies with the service of a reconsideration decision or serving the service by mail.
第五十一条复议机关送达复议决定书，可以委托其他行政机关代为送达，或者邮寄送达。
Article 51. The administrative body for reconsideration may entrust other administrative bodies with the service of a reconsideration decision or serving the service by mail.
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