Please Pay Attention on the Notice of Service of Documents Posted on the Door to Protect Your Rights
The National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance stated that most service documents are delivered by mail. According to Article 74 of Administrative Procedure Act, if the person to be served upon is not found at the location where the service is supposed to be effected, or if the document for the service cannot be left with a person of discernment residing in the same dwelling house, or his employee or the person hired for receiving mails at the place of service, the service of document may be effected by leaving the document for service with the post office at the place where service is intended to be executed. No matter when the taxpayer actually receives the tax payment notice, the service of document is effected on the date which the tax payment notice is left with the post office.
The NTBNA illustrates with an example. The individual income tax of Taxpayer A was assessed by the NTBNA and an additional NT$50,000 should be levied because he failed to report his income from lease. The deadline for the payment of the tax was March 20, 2022. Taxpayer A was not found at the location where the service was supposed to be effected and the document for the service could not be left with a person of discernment residing in the same dwelling house or Taxpayer A’s employee or the person hired for receiving mails at the place of service, so the postman left the document for service with the post office at the place where service was intended to be executed. Taxpayer A did not go to the post office to receive the tax payment notice until April 20, 2022 and he went to the financial institution to pay up the tax. Taxpayer A failed to pay the tax by the deadline so that in addition to the tax, a delinquency charge at the amount of NT$5,000 was levied. Taxpayer A disagreed with the delinquency charge so he asked NTBNA to refund it. NTBNA explained to him that the service of document was effected on the date which the tax payment notice was left with the post office. Taxpayer A neglected to retrieve the tax bill by the deadline of payment, so the additional delinquency charge is levied according to law.
The NTBNA would like to remind taxpayers that the service of document is effected once it is made according to law. In order to protect their own rights, taxpayers should go to the post office to receive the notice of payment as soon as possible if they find the notice of service of documents posted on the door. If you have further questions, please dial the toll-free service number 0800-000321 for inquiries.
Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=d293273f2429417aab63c772be304223