Ways for tax authorities to serve tax documents

Ways for tax authorities to serve tax documents: At present, there are five main ways to serve tax documents:

1. Direct delivery. That is, the administrative organ designates a special person to directly serve the tax documents to the addressee. If the addressee is a citizen, it shall be directly signed by himself; if he is absent, it shall be signed by his adult family members who live together; If the addressee is a legal person or other organization, it shall be signed by the legal representative and the person in charge.

2. Service by lien. That is, because the party who accepts the tax documents has no legal reasons and refuses to accept the tax documents served on him, the addressee shall leave the tax documents served at the place of service.

3. Entrusted service. The administrative organ that has made a specific administrative act entrusts the relevant administrative organ or other unit to hand over the tax documents that should be delivered to the parties.

4. Delivery by post. That is, the administrative organ sends the tax documents to the addressee through the post office.

5. Announcement service. That is, the administrative organ informs the parties of the relevant contents of tax documents by posting announcements, publishing newspapers and using radio and television media.

At present, among the five ways to deliver documents, direct delivery is the most commonly used way, which is also widely used by tax authorities. But in fact, due to the characteristics of various delivery methods, if they can be used flexibly, they will get twice the result with half the effort.

Matters needing attention in serving tax documents:

First, the premise must be that the addressee refuses to accept the document;

Second, when using this method, witnesses must be present to explain the situation. Witnesses can be representatives of relevant competent departments, grassroots organizations, public security police stations, sub-district offices, neighborhood (village) committees or other relevant personnel;

Third, record the reason and date of rejection on the service receipt, which shall be signed or sealed by the sender and witnesses. When it is difficult to serve tax documents directly, they may be served by entrustment or by mail. The mode of entrusted service shall be entrusted to the relevant administrative unit or other unit for service. When there are many and scattered recipients, mail can be used. If it is delivered by post, the date of receipt indicated on the receipt of registered letter shall be regarded as the date of delivery.

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;