Any tax-collection document sent by a tax collection authority shall take effect on the delivery date according to law, said the Local Tax Bureau of Taichung City Government.

According to Article 1 of Tax Collection Act and Article 74 of Administrative Procedure Act, a tax collection authority may leave the tax document at the place of service. Moreover, according to Articles 73 and 74 of Administrative Procedure Act, if the person to be served upon is not found or a person residing in the same dwelling house, or his employee or the person hired for receiving mails refuses to accept service of the document, it may be effected by leaving the tax document with the local self-governing authority, police authority or the post office of the place where the service is intended to be executed, and preparing a notice of service in duplicate, one of which shall be posted on the door at the domicile, residence, business office, business establishment or workplace of the person to be served upon and the other shall be either delivered to one of his or her neighbors for forwarding to the person to be served upon or placed in the mailbox or at a suitable location of the place where service is intended to be executed. The service shall be effected from the date of receipt thereof.

Local Tax Bureau urges taxpayers to pick up their tax documents from the place of deposit as soon as possible and pay the tax within the deadline once they receive or seethe service notice. Otherwise, they may be fined for late tax payment and even transferred to a local court for enforced execution, banned from going abroad and prohibited from property disposal if tax overdue exceeds 30 days. If you have any questions, please call toll-free service hotline 0800-086969 or 04-22585000 ext. 1 for the call center of Local Tax Bureau. Someone will be always on the line to serve you.