There are several ways to serve tax documents.

Legal analysis: According to the law, there are four ways to serve tax documents, namely, direct service, entrusted service, mail service and announcement service.

Legal basis: Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law.

Article 101 The tax authorities shall directly serve the tax documents on the addressee.

If the addressee is a citizen, he shall sign for it directly; If I am not here, I will give it to the adult family members who live with me to sign for it.

If the addressee is a legal person or other organization, it shall be signed by the legal representative of the legal person, the principal person in charge of other organizations, or the financial person in charge of the legal person or organization and the person in charge of receiving goods. If the addressee has an agent, he may send it to his agent for signature.

Article 104 If it is difficult to serve tax documents directly, it may entrust other relevant organs or other units to serve them on its behalf or by post.

Article 106 Under any of the following circumstances, the tax authorities may announce the service of tax documents, and the service shall be deemed as 30 days from the date of announcement:

(1) There are multiple recipients for the same service;

(2) Failing to be served by other means of service as provided for in this Chapter.