Someone sent a text message accusing our company of tax evasion, and our business license has been revoked, which has caused reputation damage to our company. Can I sue him?

If your company is investigated by the tax authorities because someone sends a text message to "slander" your company for tax evasion, and its business license is revoked because of tax evasion, your company refuses to accept the punishment for tax evasion, you must first pay or remit the tax and late payment fee or provide corresponding guarantee according to the tax decision of the tax authorities, and then you can apply for administrative reconsideration according to law; If he refuses to accept the decision of administrative reconsideration, he may bring a lawsuit to the people's court according to law.

If you only refuse to accept the decision to revoke your business license and bring a lawsuit in a people's court, you should file a lawsuit within six months from the date when you know or should know that you have taken an administrative act.

You can't tell him that the company has revoked its business license because of tax evasion and discredit. Because the law protects normal informants.

If someone really slanders your company for tax evasion by sending text messages, you can only sue him with information that damages your company's reputation after administrative prosecution and judgment or ruling that your company has not evaded taxes. If there is no evidence that the SMS sender slanders your company for tax evasion, your company will lose if you sue him.

The following are the relevant provisions of the Tax Administration Law and the Administrative Procedure Law.

First, the "People's Republic of China (PRC) tax collection and management law"

Article 88 When a taxpayer, withholding agent or tax payment guarantor has a dispute with the tax authorities, he must first pay or remit the tax, late payment fee or provide corresponding guarantee according to the tax decision of the tax authorities, and then he can apply for administrative reconsideration according to law. If he refuses to accept the decision of administrative reconsideration, he may bring a lawsuit to the people's court according to law.

If a party refuses to accept the punishment decision, enforcement measures or tax preservation measures of the tax authorities, it may apply for administrative reconsideration or bring a lawsuit to the people's court according to law.

If a party fails to apply for administrative reconsideration, bring a suit in a people's court or perform the punishment decision of the tax authorities within the time limit, the tax authorities that have made the punishment decision may take compulsory enforcement measures as stipulated in Article 40 of this Law, or apply to the people's court for compulsory enforcement.

Two. administrative procedure law of the people's republic of china

Article 46 If a citizen, legal person or other organization brings a lawsuit directly to the people's court, it shall do so within six months from the date when it knows or should know that it has taken an administrative act. Except as otherwise provided by law.

The people's court shall not accept real estate lawsuits filed more than 20 years from the date of administrative acts, and other lawsuits filed more than 5 years from the date of administrative acts.