税务行政复议,是纳税人和其他税务当事人认为税务机关及其工作人员作出的税务行政行为侵犯其合法权益,依法向上一级税务机关或本级人民政府提出复议申请,由复议机关对该具体行政行为的合法性和适当性进行审查并作出裁决的制度和活动。但是,有些纳税人往往错过了规定的行政复议时间。那么税务行政复议时限有哪些规定呢? Tax administrative reconsideration is that taxpayers and other tax parties that the tax authorities and their staff to make tax administration violations of their legitimate rights and interests, according to law to the higher level of the tax authorities or the people’s government at the same level to apply for reconsideration of the specific administrative The system and activities for reviewing and determining the legality and appropriateness of conduct. However, some taxpayers often miss the time required for administrative reconsideration. So what is the time limit for tax administrative reconsideration?