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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Tax Collection Act
Article 19
Content:
Various documents to be issued for the collection of tax(es) may be served to the agent, representative, manager or administrator of the taxpayer. In the event that the person to whom the service of a document is to be executed is on military service, the service thereof shall be made to his parent or spouse, or through the military unit that he serves if he has no living parent or spouse.
For the documents issued for the collection of land tax or house tax, the user of such land or house may be named the recipient of said documents.
If all joint owners as a whole are collectively regarded as the taxpayer, the service of the document can be made to one of the joint owners, the tax collection authorities should also issue the tax assessment notice with the receiver of the document and the tax-paying period to all joint owners before the commencement date of payment of said tax(es) as stated in the document to be served. If the joint owners are unascertainable, the service of the tax assessment notice can be made by public announcement, and it shall become effective as of the date following the date of posting on the notice board.
 Update:2018-04-19

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