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【多选题】
（四） 某市国税局接到群众举报，对本市甲公司进行税务检查，发现该公司采取账外经营、销售收入不入账的手段偷税，涉及金额20万元。市国税局根据《税收征收管理法》和市国税局的相关规定，责令甲公司限期补缴税款、缴纳滞纳金，拟对其作出罚款10000元的行政处罚，国税局向该企业送达了《税务行政处罚事项告知书》，告知其有申请听证的权利。 根据税务行政处罚听证程序的相关规定，下列说法正确的有( )。A.
甲公司应当在被告知听证权之日起5日内提出申请
B.
税务机关应当在收到听证要求后15日内举行听证
C.
若甲公司怠于申请听证，则甲公司的股东有权代位提出申请
D.
听证主持人声明并出示税务机关负责人授权主持听证的决定是听证开始后的第一个程序
E.
听证主持人要读听证会纪律
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