Only after receiving a notice from the administrative enforcement authorities of the Ministry of Justice does a taxpayer learn that he/she has unpaid taxes. Thus, he/she may question that he/she has not received any tax statement, how come he/she must be enforced by law to pay overdue taxes?

Local Tax Bureau of Taichung City Government explains that a tax authority can deliver a tax statement to a number of recipients, including a taxpayer himself/herself, his/her cohabitant, his/her servant, or his/her entrusted mail receiver. If a taxpayer is in military service, a tax statement can be sent to his parents, his spouse, or his military unit. If he/she is serving a sentence in prison, a tax statement can be sent to his/her prison officer. If a tax statement cannot be delivered to the taxpayer himself/herself or the related personnel, it can be sent by a registration letter to the concerned postal office in the area where the taxpayer resides. If the address of a taxpayer is unknown or cannot be reached by any other means, a tax statement can be published in the Government Gazette or local newspaper and the public notice shall have taken effect since the 21st day of newsprint.

Local Tax Bureau reminds the public that delivery of a tax statement can be served not only by noticing the taxpayer himself/herself and his/her related contacts but also by registration letter or a legitimate public notice. A taxpayer is urged to pay attention to the taxation period. If he/she does not receive a tax statement, please call the concerned tax authority to issue a replacement as soon as possible, so as to avoid enforcement or punishment due to overdue payment. If you have any questions or want more information, please call toll-free service hotline 0800-086969 or 04-22585000 ext. 1 for the call center of Local Tax Bureau.