Can a Foreign Administrative Organ be the Defendant in an Administrative Lawsuit Filed in China?

2020/1/16

Amy is a foreigner who lives and works in China all year round. Amy teaches children's English in China and earns nearly 1 million yuan a year. Her income is taxable on time according to Chinese law. However, Amy finds that after paying the individual income tax in China, she has to pay the tax again in her own country. She thinks it was unreasonable and hopes to file an administrative lawsuit. Can Amy file an administrative lawsuit against a foreign administrative authority in China?

The answer is no. In administrative litigation of Chinese court, the defendant is limited to Chinese administrative agency, but not a foreign one. This is also based on China's respect for the sovereignty of other countries. Chinese judicial agency has no right to try foreign administrative agency. Therefore, Amy should return to her country to solve her dissatisfaction with tax collection through local judicial channels, instead of filing an administrative lawsuit in China. Administrative proceedings in China can only be brought against the Chinese tax authorities.

The appropriateness of the defendant in administrative litigation is a very complicated issue. When foreigners encounter administrative lawsuits, they should seek help from lawyers to reduce the time cost and unnecessary energy. The lawyers will provide professional legal opinions for clients.