authority at the next higher level in a sentence

1. The tax authority at the next higher level shall , within 60 days after receiving the application for reconsideration , make a reconsideration decision
2. 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
3. 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
4. Article 34 if the complainant is unsatisfied with the the decision or opinion upon review by the original administrative authority , he may appeal to the administrative authority at the next higher level for a review within 30 days from receipt of the written decision or the written opinions after review , and the latter shall propose opinions thereon within 30 days from receipt of the application for review
5. 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
6. It's difficult to find authority at the next higher level in a sentence.